Information Package / Course Catalogue
| Course Code | : EF413 |
| Course Type | : Required |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
The aim of this course is to examine the legal legislation regarding the taxation of the institutions operating in the capital market and the instruments traded. In this context, the basic concepts of tax law, the regulations of corporate tax on institutions operating in the capital market, and the taxation of capital market instruments are the subjects examined within the scope of the course.
Definition of tax, Sources of tax law, Taxation techniques, Tax penalties and taxation of financial instruments
| Prof. Hakan ARSLANER |
| 1. | To understand the basic concepts of tax law |
| 2. | Learning corporate tax law |
| 3. | Learning taxation of Capital Market Institutions |
| 4. | To have knowledge about the taxation of capital market instruments |
| 5. | To be able to evaluate tax and financial relations |
| 1. | Karakoç, Y. 2012; Genel Vergi Hukuku, Yetkin Yayınları, Ankara. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 10 | 1 | 2 | 30 |
| Midterm Examination | 1 | 9 | 1 | 10 |
| Final Examination | 1 | 14 | 1 | 15 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 5 |
OÇ-2 | 3 | 4 | 5 | 3 | 3 | 3 | 3 | 3 | 4 |
OÇ-3 | 3 | 3 | 3 | 5 | 4 | 4 | 3 | 3 | 4 |
OÇ-4 | 3 | 3 | 3 | 3 | 5 | 5 | 3 | 3 | 4 |
OÇ-5 | 3 | 3 | 3 | 3 | 3 | 5 | 5 | 3 | 4 |