Information Package / Course Catalogue
AB Tax Policies and Turkey
Course Code: MLY412
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

To have advanced knowledge about taxation and EU tax system in EU

Course Content

The institutional structure of the European Union, judicial order and basic doctrines of community law

Name of Lecturer(s)
Learning Outcomes
1.Makes an analysis of the formation, development and members of the EU
2.Investigate wealth taxes applied in the EU
3.Investigates the compliance of Turkish tax policy with EU tax policy
4.Examines tax compliance studies in the EU
5.Analyze the expenditure taxes applied in the EU
Recommended or Required Reading
1.Nagihan Oktayer Işıklar,The Economic and Financial Structure of the European Union, İstanbul University, Open and distance education faculty(http://auzefkitap.istanbul.edu.tr/kitap/maliye_ue/abekonomilvemaliyapisi.pdf )
2.İktisadi Kalkınma Vakfı (Haz. Sema Gençay Çapanoğlu); EU Policies and Turkey with Questions, Yayın No: 246, 2011.
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about EU
Week 2 - Theoretical
The economic analysis of the cooperation between the EU and Turkey
Week 3 - Theoretical
General principles of taxation in the EU
Week 4 - Theoretical
Harmonization studies on tax principles
Week 5 - Theoretical
Value added taxation principles
Week 6 - Theoretical
Adaptation studies on exemptions and exceptions in value added tax
Week 7 - Theoretical
Adaptation studies on rates of value added tax
Week 8 - Theoretical
Basic doctrines of Community law
Week 9 - Theoretical
Compliance studies on excise duty
Week 10 - Theoretical
Tax compliance studies in income tax
Week 11 - Theoretical
Tax cooperation studies
Week 12 - Theoretical
Wealth Taxes
Week 13 - Theoretical
International comparison of taxes
Week 14 - Theoretical
Evaluation of current developments
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
TOTAL WORKLOAD (hours)122
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
3
5
4
5
5
4
5
3
4
OÇ-2
3
3
5
4
5
5
4
5
3
4
OÇ-3
3
3
5
4
5
4
4
5
3
4
OÇ-4
3
3
5
4
5
5
5
5
3
4
OÇ-5
3
4
5
4
5
5
5
5
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026