Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Oğuz DOLGUN

Prof. Özgür GÜÇLÜ

Ins. Muammer ERDEN

Lec. Ali ERKUL

Lec. Hüseyin YERLİKAYA

Lec. Şebnem Nalan AKAROĞLU

Turkish Tax System

Course Code	: BTS301
Course Type	: Non Departmental Elective
Couse Group	: Short Cycle (Associate's Degree)
Education Language	: Turkish
Work Placement	: Students must have to complete their internship within the required time and properties. The required rules are describes at the Adnan Menderes University, Sultanhisar Vocational School, Student Internship Instructions.

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 - Theoretical

The consequences of tax payment and non-payment

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

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	0	2	28
Midterm Examination	1	9	1	10
Final Examination	1	11	1	12
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

PÇ-11

PÇ-12

PÇ-13

PÇ-14

PÇ-15

OÇ-1

OÇ-2

OÇ-3

OÇ-4

OÇ-5