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. Halim Emre ZEREN

Prof. İlyas KARABIYIK

Assoc. Prof. Belgin TARHAN

Assoc. Prof. Eren Alper YILMAZ

Lec. Ahmet Bora TARHAN

Lec. Ali Arda YÜCEYILMAZ

Lec. Hilal YÜCEYILMAZ

Lec. Murat YILMAZ

Res. Assist. Burcu DEMİRDÖVEN

Turkish Tax System and Applications

Course Code	: KAY400
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	: 6

Objectives of the Course

The aim is to enable undergrad students to have knowledge about the content of the course.

Course Content

The content of the course includes Turkish tax system and its resources, the implementation of tax laws, tax claim, the process of taxation, tax deferral, wealth taxes, the tax of expenses.

Name of Lecturer(s)

Learning Outcomes

1.	To know the development of Turkish Tax System.
2.	To know particular sides of taxes implemented in Turkey.
3.	General concepts of tax are learned.
4.	Turkish tax legislation is learned.
5.	The level of knowledge about Turkish tax system applications deepens.

Recommended or Required Reading

1.	Abdurrahman AKDOĞAN, Türk Vergi Sistemi ve Uygulaması, Gazi Kitabevi, Ankara, 2004.

Weekly Detailed Course Contents

Week 1 - Theoretical

The Concept of Taxation

Week 2 - Theoretical

Sources of Taxation Law

Week 3 - Theoretical

The Implementation of Taxation Laws

Week 4 - Theoretical

Taxation Duty

Week 5 - Theoretical

Tax Claim and the Process of Taxation

Week 6 - Theoretical

The Dismissal of Tax Claim

Week 7 - Theoretical

Tax Offences

Week 8 - Theoretical

Income Tax and the Concept of Income

Week 9 - Intermediate Exam

Midterms

Week 10 - Intermediate Exam

Midterms

Week 11 - Theoretical

Elements of Income

Week 12 - Theoretical

Elements of Income

Week 13 - Theoretical

Corporate Tax

Week 14 - Theoretical

Value-Added Tax

Week 15 - Theoretical

Private Consumption Tax

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%70

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	13	0	3	39
Individual Work	13	0	4	52
Midterm Examination	1	28	1	29
Final Examination	1	30	1	31
TOTAL WORKLOAD (hours)				151

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	2	3	3	3	3	2	2	2	2	3	3	3	4	4	4
OÇ-2	4	3	3	2	2	1	4	4	3	2	2	3	4	4	4
OÇ-3
OÇ-4
OÇ-5