
| Course Code | : MLY301 |
| Course Type | : Non Departmental 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 |
The Public Finance I course aims to enable students to understand the fundamental components, functioning, and applications of the tax system in Turkey. This course provides comprehensive knowledge about tax theory and practices, aiming to enhance students' abilities to analyze tax policies and legislation. It educates students on the basic concepts of tax theory and tax systems, teaching them the meaning of tax equity and tax burden. Additionally, it offers detailed information about the tax laws, regulations, and practices in Turkey, supporting their understanding of the current tax system.By examining key tax types such as income tax, corporate tax, and value-added tax (VAT), the course teaches how these taxes are calculated and collected. Ultimately, the Public Finance I course seeks to provide students with an in-depth perspective on the functioning of the tax system, equipping them with the skills to effectively evaluate and implement tax policies in their future careers.
The Public Finance I course provides a comprehensive examination of the fundamental components of the tax system in Turkey. This course begins with the concept and functions of taxes, addressing important topics such as tax equity and tax burden. Within the framework of tax theory, it covers the basic principles of the tax system, vertical and horizontal tax equity, as well as the calculation and distribution of the tax burden.Another significant section of the course focuses on Turkish tax legislation. This part discusses the tax laws and regulations in Turkey, the structure and functioning of the tax administration, and the emergence and termination of tax liability.The main types of taxes covered include income tax, corporate tax, and value-added tax (VAT), with detailed information provided about the taxpayers, tax bases, and rates of these taxes. The course also explains how income tax returns are prepared and the scope of corporate tax.Ultimately, the Public Finance I course aims to provide students with an in-depth understanding of how the tax system operates in Turkey, equipping them with the skills to effectively evaluate and implement tax policies in their future careers.
| Assoc. Prof. Sercan YAVAN |
| 1. | To be able to comprehend how the Turkish Tax System evolves. |
| 2. | To be able to comprehend the particular aspects of the taxes used in Turkey |
| 3. | To be able to define the types of income, and any income which separates evaluates fall within the scope of income. |
| 4. | To be able to identify income at the base types |
| 5. | To be able to compare the issue of corporate tax, payers of income tax to the determination of taxable income. |
| 1. | Nurettin Bilici, Turkish Tax System, 43rd Edition, Ankara: Savaş Publications, 2019. |
| 2. | Tosuner, M., Arıkan, Z. (2011).Turkish Tax System .(16.Baskı). İzmir: İlkem Ofset. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 5 | 2 | 98 |
| Midterm Examination | 1 | 12 | 1 | 13 |
| Final Examination | 1 | 12 | 1 | 13 |
| TOTAL WORKLOAD (hours) | 124 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 3 | 2 | 1 | 5 | 4 | 4 | 4 | 2 | 2 |
OÇ-2 | 5 | 4 | 3 | 1 | 4 | 4 | 3 | 3 | 1 | 3 |
OÇ-3 | 5 | 3 | 2 | 1 | 3 | 3 | 3 | 2 | 1 | 2 |
OÇ-4 | 5 | 2 | 2 | 1 | 3 | 4 | 3 | 2 | 3 | 2 |
OÇ-5 | 5 | 4 | 3 | 1 | 3 | 4 | 4 | 4 | 3 | 3 |