Information Package / Course Catalogue - Adnan Menderes University

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

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Turkish Tax System and Applications II

Course Code	: MHY516
Course Type	: Area Elective
Couse Group	: Second Cycle (Master's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 5

Objectives of the Course

To establish the infrastructure for the studies which will be done about the possible events and problematics that can occur with the combination of present knowledge and criticization power of the students related with the Turkish tax system.

Course Content

To have information about taxes in Turkish Tax System and to evaluate these laws.

Name of Lecturer(s)

Prof. Mustafa Ali SARILI

Learning Outcomes

1.	To be able to have knowledge about taxes included in the Turkish tax system
2.	To be able to distinguish the events which are subject to taxation
3.	To be able to explain and operate taxation process through the tax law of Turkey
4.	To be able to link an event related with the taxation event
5.	To be able evaluate practice results and develop new suggestions

Recommended or Required Reading

1.	Mehmet Tosuner, Zeynep Arıkan, Turkish Tax System, İzmir, 2012.

Weekly Detailed Course Contents

Week 1 - Theoretical

Taxes on Income Turkish Tax System on Income Tax Types and Historical Development

Week 2 - Theoretical

Definition of Revenue and Taxation Aspects

Week 3 - Theoretical

The Taxation of Business Profits

Week 4 - Theoretical

Taxation of agricultural earnings, taxation of self-employed earnings

Week 5 - Theoretical

Wages, taxation of income from immovable property

Week 6 - Theoretical

Taxation of capital gains and other earnings and Annuity

Week 7 - Theoretical

Collection of income, and Tax Withholding Statement

Week 8 - Intermediate Exam

Mid-term

Week 9 - Theoretical

Corporation tax

Week 10 - Theoretical

Taxes on consumption, Value Added Tax

Week 11 - Theoretical

Special Consumption Tax, Banking and Insurance Transaction Tax

Week 12 - Theoretical

Special Communication Tax, Gaming Tax, Stamp Tax, Fees

Week 13 - Theoretical

Taxes on Wealth; Property tax

Week 14 - Theoretical

Motor Vehicle Tax, Inheritance Tax

Week 15 - Theoretical

Turkish tax system in terms of all taxes, Analysis Problems and Solutions in Terms

Week 16 - Final Exam

Final

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	3	3	84
Individual Work	4	2	2	16
Midterm Examination	1	10	1	11
Final Examination	1	15	1	16
TOTAL WORKLOAD (hours)				127

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

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