Information Package / Course Catalogue
Turkish Tax System
Course Code: BTS301
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

The aim of this course is to inform the students of Banking Finance Department about general principles and principles of Turkish Tax System and central and local tax applications in the system.

Course Content

Taxes and Related Obligations Definitions and Concepts, Binding and Non-Binding Sources of Tax Law, Parties of Tax Relations, Tax Management. Taxpayer and Tax Responsible, Taxation Process I (Evaluation and Accrual). Taxation Process II Reasons Ending Tax Debt Payment and Other Reasons, Tax Duties, Tax Audit and Judicial Income Tax Corporate Tax, Value Added Tax, Special Consumption Tax Inheritance Tax, Motor Vehicle Tax, Municipal Tax and Real Estate Tax and Stamp Tax and Fees.

Name of Lecturer(s)
Learning Outcomes
1.Have general information about the concept of tax.
2.Know the tax system in Turkey
3.Knows tax types
4.Have knowledge about tax audit
5.Know the legislation about tax
Recommended or Required Reading
1.Metin Tas, Sukru Kizilot; Tax Law and Turkish Tax System, 4th Edition, Approach 2011
2.Turkish Tax Laws, Approach, 2013 and www.gib.gov.tr/mev Legislation
Weekly Detailed Course Contents
Week 1 - Theoretical
Overview of Turkish Tax System
Week 2 - Theoretical
Constitutional Taxation Principles
Week 3 - Theoretical
Parties of Tax Relation: Tax Administration and Taxpayer
Week 4 - Theoretical
Taxpayer's Duties: Bookkeeping Document Editing and Valuation
Week 5 - Theoretical
Taxation Process: Assessment and Accrual
Week 6 - Theoretical
The consequences of tax payment and non-payment
Week 7 - Intermediate Exam
Midterm
Week 8 - Theoretical
Tax Audit
Week 9 - Theoretical
Tax Crimes and Penalties and Tax Judiciary
Week 10 - Theoretical
Income Tax Application I: Tax Subject and Taxpayer
Week 11 - Theoretical
Income Tax Application II: Assessment and Payment
Week 12 - Theoretical
Corporate Tax Application
Week 13 - Theoretical
Value Added Tax Application
Week 14 - Theoretical
Special Consumption Taxes
Week 15 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Midterm Examination19110
Final Examination111112
TOTAL WORKLOAD (hours)50
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
3
OÇ-2
3
OÇ-3
2
OÇ-4
3
OÇ-5
2
Adnan Menderes University - Information Package / Course Catalogue