Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
OTİB-104TurkIsh Tax System and Tax PractIes In AgrIculture Elective126
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
1To understand resources of public revenues
2To understand resources of public revenues
3To define tax and to explain rightness of tax
4To define tax and to explain rightness of tax
5To examine principles of taxation
6To examine principles of taxation
7To explain terms about tax
8To explain terms about tax
9To classify tax practices in Turkey
10To classify tax practices in Turkey
11To examine the relationship tax practices between rural in Turkey
12To examine the relationship tax practices between rural in Turkey
13To explain taxes in agriculture applied in directly
14To explain taxes in agriculture applied in directly
15To comparative taxation methods which applied in agriculture in Turkey with other countries
16To comparative taxation methods which applied in agriculture in Turkey with other countries
17To apply approach about determining the tax must be paid in agriculture
18To apply approach about determining the tax must be paid in agriculture
19To evaluation practicability of alternative taxation models in agriculture
20To 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
WeekTheoreticalPracticeLaboratory
1Definition, objectives of public revenues and types of public revenues
2Theory of tax, terms and principles
3Tax practices in Turkey and their classification
4Practices of income tax and rural community
5Practices of corporate tax and rural community
6Practices of value-added tax and rural community
7Practices of property tax and rural community
8Midterm Exam (During the course hours)
9Practices of other taxes and rural community
10Historical development of practicing taxes in agriculture and Taxation of agricultural incomes
11Taxation of agricultural incomes in other countries
12Alternative models for taxation of agricultural income
13Sample practices for calculating of taxable income and preparing of tax return in agriculture
14Sample practices for calculating of taxable income and preparing of tax return in agriculture
15Final 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 ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities50
End Of Term (or Year) Learning Activities50
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures12336
Problem Solving5735
Individual Study for Mid term Examination11515
Individual Study for Final Examination155
Reading12896
TOTAL WORKLOAD (hours)191
Contribution of Learning Outcomes to Programme Outcomes
LO1
LO2
LO3
LO4
LO5
LO6
LO7
LO8
LO9
LO10
LO11
LO12
LO13
LO14
LO15
LO16
LO17
LO18
LO19
LO20
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr