Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
OTİ-23-158	TurkIsh Tax System and Tax PractIes In AgrIculture	Elective	1	2	6

Level of Course Unit

Second Cycle

Objectives of the Course

Examining Turkish tax system and teaching fundamental concepts and methods concerning agricultural taxation

Name of Lecturer(s)

Dr. Öğr. Üyesi Özlem SÖKMEN GÜRÇAM

Learning Outcomes

1	To understand resources of public revenues
2	To define tax and to explain rightness of tax
3	To examine principles of taxation
4	To explain terms about tax
5	To classify tax practices in Turkey
6	To examine the relationship tax practices between rural in Turkey
7	To explain taxes in agriculture applied in directly
8	To comparative taxation methods which applied in agriculture in Turkey with other countries
9	To apply approach about determining the tax must be paid in agriculture
10	To evaluation practicability of alternative taxation models in agriculture

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Tax theory * general lines of the Turkish tax system * Income tax applications * Corporate tax practices * Value added tax applications * Real estate tax applications * Other tax practices * Agriculture applied tax * taxation of agricultural income * Taxable calculating the agricultural earnings and returns editing * Turkey and comparison of methods used in taxation of agricultural earnings in other countries * Alternative models for taxing agricultural earnings

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Definition, objectives of public revenues and types of public revenues
2	Theory of tax, terms and principles
3	Tax practices in Turkey and their classification
4	Practices of income tax and rural community
5	Practices of corporate tax and rural community
6	Practices of value-added tax and rural community
7	Practices of property tax and rural community
8	Midterm Exam (During the course hours)
9	Practices of other taxes and rural community
10	Historical development of practicing taxes in agriculture and Taxation of agricultural incomes
11	Taxation of agricultural incomes in other countries
12	Alternative models for taxation of agricultural income
13	Sample practices for calculating of taxable income and preparing of tax return in agriculture
14	Sample practices for calculating of taxable income and preparing of tax return in agriculture
15	Final Exam

Recommended or Required Reading

1. Akdoğan, A., 2004, Turkish Tax System and Application, Gazi Bookstore, Ankara. 2. Andersen, F.G., Asheim, L. J., Mittenzwei, K., Veggeland, F., 2002, Taxation of Agriculture, Selected Countries, Norwegian Agricultural Economics Research Institute, NILF-Report: 2002-8, Oslo. 3. Edizdogan, N., 2007, Public Finance, Ekin Bookstore, Bursa. 4. Erkan, A., 2002, Revaluation of Assets Included in Turkish Tax System in Economic Enterprises, Seçkin Publishing, Ankara. 5. Falay, N., Sahin, M., Kesik, A., 2006, New Overview of Public Finance (Theory and Practice), Seçkin Publishing, Ankara. 6. Kalenderoğlu, M., 2004, Tax Law and Turkish Tax System, Seçkin Publishing, Ankara.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		50
End Of Term (or Year) Learning Activities		50
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	2	2
Final Examination	1	2	2
Attending Lectures	12	3	36
Problem Solving	5	7	35
Individual Study for Mid term Examination	1	15	15
Individual Study for Final Examination	1	5	5
Reading	12	8	96
TOTAL WORKLOAD (hours)			191

Contribution of Learning Outcomes to Programme Outcomes

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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High