| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | OTİ-23-164 | Tax IncentIve ApplIcatIons | Elective | 1 | 2 | 6 |
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| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| Frame Incentive Tax Laws in Handling Practices in Turkey. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Özlem SÖKMEN GÜRÇAM |
| Learning Outcomes |
| 1 | Examination and evaluation of the incentive system in Turkey. | | 2 | Incentive system to a comparative analysis of the practices of the European Union and other countries of the world | | 3 | Approaches for the activation of the incentive system implemented in Turkey can be put forward. | | 4 | The objectives of the public incentive policy can be examined and evaluated. | | 5 | The means of public incentive policy can be examined and evaluated. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| TAX INCENTIVES FOR SMEs, SPECIAL CORPORATE INCOME TAX INCENTIVES AND EVALUATION, INTRODUCED TAX REGULATIONS AND EVALUATION AGAINST FINANCIAL CRISIS GRANTS APPLICATIONS IN THE EUROPEAN UNION, THE EVALUATION OF OTHER INCENTIVES AND GRANTS APPLICATIONS IN TURKEY PROVIDED ON TECHNOLOGY DEVELOPMENT ZONE TAX INCENTIVES, PROVIDED TO FREE ZONE TAX INCENTIVES, INCENTIVES FOR AGRICULTURE |
| Weekly Detailed Course Contents |
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| 1 | Definition and character of the tax incentive | | | | 2 | Free land and land acquisition, energy support, cash state aids, credit advantages, state guarantees, etc. definition of non-tax financial incentive | | | | 3 | Classification of tax and non-tax financial incentives by purpose | | | | 4 | Classification of tax and non-tax financial incentives according to implementation stages | | | | 5 | Analysis of the development process of incentive system in Turkey | | | | 6 | Examination of regulations on incentive system in Turkey with new regional classification and incentives under tax legislation | | | | 7 | Examination and evaluation of incentive systems applied in European Union countries and some other foreign countries | | | | 8 | Mid-Term Exam | | | | 9 | Examination of general quality incentive practices in the context of the new incentive system | | | | 10 | Examination of regional quality incentive schemes under the new incentive system | | | | 11 | Examination of incentives for large-scale investments under the new incentive system | | | | 12 |
Examination of the stimulus of strategic investments in the framework of the new incentive system
| | | | 13 | Examination of incentives for special purpose zones in Turkey | | | | 14 | Analysis of the effectiveness of the incentive system in Turkey, suggestions for the solution of the incentive system problems and the activation of the system | | | | 15 | Final Exam | | |
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| Recommended or Required Reading |
| 1. Mine Nur Valens, Turkey Analysis of Investigation of the Effect of Tax and Incentive Measures for Ensuring Regional Development, TOBB Release Order No: 57, Ankara, 2008.
2. Filiz Giray, Tax Incentive System And Its Applications, Ekin Publishing House, Bursa, 2012.
Recommended Reading (Supplementary resources):
1. Bülent Şişman, Tax Planning Methods in Enterprises, Approximation Publishing, Ankara, 2003.
2. Güneri Ergülen, Hayrettin Erdem, Tax Advantages, Approximation Publishing, Ankara, 2000. |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| 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 |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 4 | 12 | 48 |
| Individual Study for Mid term Examination | 4 | 15 | 60 |
| Individual Study for Final Examination | 4 | 15 | 60 |
| Reading | 1 | 8 | 8 |
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| 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 |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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