| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY410.1B | Tax Applications | Elective | 4 | 8 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| This course is aimed to teach knowledge of Turkish Tax System, Turkish wealth and expenditure taxes. |
| Name of Lecturer(s) |
| Mehmet Bulut |
| Learning Outcomes |
| 1 | Define structure, feature and process of corporation tax in Turkey | | 2 | Describe the possible economic consequences of separate taxation of corporate income | | 3 | Show value-added tax in Turkish tax system | | 4 | Demonstrate what important consumption taxes in Turkish tax system | | 5 | Discuss estate, inheritance and gift taxes |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Turkish tax system, Turkish tax laws, value added tax (vat) , property tax, inheritance tax, motor vehicle tax, excise tax |
| Weekly Detailed Course Contents |
|
| 1 | The structure of global corporation tax | | | | 2 | Analysis of Turkish corporation tax-I | | | | 3 | Analysis of Turkish corporation tax-II | | | | 4 | The special topics in income tax; Liquidation, Merger and Turnover activities | | | | 5 | The structure of global VAT | | | | 6 | Analysis of Turkish VAT | | | | 7 | The structure of global excise tax, characteristic, form and analysis of Turkish excise tax | | | | 8 | Mid-term exam | | | | 9 | The special topics in VAT and excise tax; Export exemptions, probation and cancellation of tax | | | | 10 | Form and analysis of Turkish property tax | | | | 11 | Form and analysis of Turkish motor vehicle tax | | | | 12 | Form and analysis of Turkish inheritance tax | | | | 13 | Form and analysis of Turkish banking and insurance transaction tax | | | | 14 | Form and analysis of Turkish customs duties | | | | 15 | The structures and analysis of another specifics taxes | | |
|
| Recommended or Required Reading |
| Pehlivan, O. 2008; Vergi Hukuku, Derya Kitabevi, Trabzon
Bilici, N., 2010, Vergi Hukuku, 25. Baskı, Seçkin Yayınevi, Ankara |
| 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 | 14 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 3 | 5 | 3 | 4 | 2 | 4 | 4 | 5 | 1 | 4 | | LO2 | 4 | 3 | 5 | 3 | 4 | 2 | 4 | 4 | 5 | 1 | 4 | | LO3 | 5 | 3 | 5 | 3 | 3 | 3 | 4 | 4 | 5 | 1 | 4 | | LO4 | 5 | 3 | 5 | 3 | 5 | 3 | 4 | 4 | 5 | 1 | 4 | | LO5 | 5 | 3 | 5 | 3 | 4 | 2 | 4 | 4 | 5 | 1 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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