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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | UT405B | Tax Law | Compulsory | 4 | 7 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | students; tax laws, Turkish tax system, general tax principles and tax concepts | | Name of Lecturer(s) | | Doç. Dr. Mehmet BULUT | | Learning Outcomes | | 1 | List basic concepts, duties and responsibilities and important problems of Turkish tax system. | | 2 | Explain an origin of Turkish tax system problem related to different units. | | 3 | Illustrate the origins of existing problems of Turkish tax system. | | 4 | Distinguish income into units and compare with each other. | | 5 | Design an evaluation about general picture of Turkish tax system. |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | NO | | Recommended Optional Programme Components | | NO | | Course Contents | | The subject and sources of tax law, basic concepts of taxation, tax crimes and penalties, tax administration, tax jurisdiction, income tax and its implementation, elements of income, income tax collection and collection, income statement, corporate tax, wealth tax, value added tax, special excise tax, stamp duty and charges | | Weekly Detailed Course Contents | |
| 1 | The place, subject, scope and sources of tax law in the legal system | | | | 2 | Basic concepts related to taxation, The reasons that terminate the tax debt, Taxation procedures | | | | 3 |
88/5000
Tax crimes and penalties, Tax administration and duties, Solution of tax disputes | | | | 4 | Income tax, income concept, subject of income tax and payer | | | | 5 | Commercial gains, Commercial activities and characteristics, Commercial earnings determination and taxation | | | | 6 | Taxation of agricultural earnings and wages | | | | 7 | Taxation of self-employment earnings, real estate capital gains, capital of securities and other earnings and income | | | | 8 | Midterm | | | | 9 | Income tax collection and collection | | | | 10 | The subject and taxpayer of corporate tax, determination of corporate tax base | | | | 11 | Declaration, payment and payment of corporation tax | | | | 12 | Taxation of real estate tax, inheritance tax and levy tax and motor vehicle tax | | | | 13 | The subject, taxpayer and the responsible person of the value added tax (VAT), the incident that caused the tax in VAT | | | | 14 | Exceptions to VAT, VAT base and rate | | | | 15 | Special Consumption Tax - Expense Taxes - Stamp Tax - Taxes and Charges of Municipalities | | | | 16 | FİNAL EXAM | | |
| | Recommended or Required Reading | | PEHLİVAN, O.2007;Vergi Hukuku - Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi,Trabzon | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | NO |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 2 | 2 | | Attending Lectures | 14 | 4 | 56 | | Self Study | 14 | 5 | 70 | | Individual Study for Mid term Examination | 1 | 10 | 10 | | Individual Study for Final Examination | 1 | 12 | 12 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 3 | 3 | 3 | 3 | 4 | 3 | 5 | 5 | 4 | | LO2 | 3 | 2 | 3 | 5 | 4 | 4 | 5 | 5 | 3 | 4 | | LO3 | 4 | 4 | 4 | 4 | 5 | 3 | 1 | 3 | 4 | 4 | | LO4 | 4 | 3 | 1 | 3 | 2 | 2 | 3 | 4 | 3 | 5 | | LO5 | 3 | 3 | 3 | 3 | 4 | 4 | 3 | 4 | 4 | 5 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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