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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 | | İKT406B2 | Tax Law | Compulsory | 4 | 8 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | To teach to the students Turkish tax system, general taxation principles and tax concepts. | | Name of Lecturer(s) | | | 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 | | None | | Recommended Optional Programme Components | | None | | Course Contents | | The sources of tax law, the technique of taxation, tax penalties and punishments, the practice of income tax, the practice of corporation tax, property tax, value added tax, special consume tax, the other expenditure taxes. | | Weekly Detailed Course Contents | |
| 1 | Place of tax law in the legal system and its subject and sources | | | | 2 | The concepts with regard to taxation, Reasons for the termination of tax debts, Taxation procedures | | | | 3 | Tax charges and penalties,Tax administration and duties, soution of tax disputes
Income tax, Income concept, Tax payer and subject of income tax
| | | | 4 | Commercial earnings, Commercial activity and its features, Finding and taxation of commercial earning | | | | 5 | Taxation of incomes from agriculture and Wages | | | | 6 | Taxation of income from liberal profession, real estate capital of the annuity and other earnings and revenue | | | | 7 | Taxation of income from liberal profession, real estate capital of the annuity and other earnings and revenue | | | | 8 | Mid-term exam | | | | 9 | Leavy and collection of income tax | | | | 10 | Tax payer and subject of corporation tax, Finding of corporation tax basis | | | | 11 | Corporation tax declaration and its leavy and payment | | | | 12 | Taxation of real estate tax, inheritance and gift tax and motor vehicles tax | | | | 13 | Subject, tax payer and responsible of Value added tax (VAT), Tax breed event in the VAT | | | | 14 | Exceptions of VAT, Basis and rate of VAT | | | | 15 | Special Consumption tax-Expenditure taxes-Stamp tax-Tax and fees belong to municipalies | | |
| | Recommended or Required Reading | | PEHLİVAN, O.2007;Vergi Hukuku - Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi,Trabzon
ÖNCEL, M. - KUMRULU,A.- ÇAĞAN, N.2006;Vergi Hukuku,Turhan Kitabevi, Ankara
BİLİCİ, N.2005;Vergi Hukuku, Seçkin Yayınları, Ankara
ŞENYÜZ, D.2003;Türk Vergi Sistemi, Bursa
| | 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) | | None |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Attending Lectures | 10 | 5 | 50 | | Self Study | 15 | 5 | 75 | | Individual Study for Mid term Examination | 3 | 8 | 24 | |
| Contribution of Learning Outcomes to Programme Outcomes | | | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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