TURKISH TAX SYSTEM PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL423	TURKISH TAX SYSTEM	5	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Prof. KAMİL KAYA
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to gain the students the ability to explain and interpret the different taxation applications in Turkish tax system, excise tax, wealth taxes.
Contents of the Course Unit:	Contents of the course include Income Tax, Income Concept, Liability, Commercial Earnings (Balance Sheet Basis), Commercial Earnings (Operation Account Method, Simple Entry, Tradesman Exemption), Incomes From Agriculture, Fees, Self-employment Earnings, Income From Moveable Immovable Capitals, Other Earnings and Incomes, Income Tax Assessment, Corporate Tax, Excise Taxes: Value Added Tax, Other Expenditure Taxes, Wealth Taxes.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Tell the income tax, income concept, liability and commercial earnings
Define the commercial earnings and earnings from agriculture.
Explain the wages, self-employment earnings, income from immovables, movables, other earnings and incomes.
Explain the Income Tax Assessment and Corporate Tax.
Explain the excise taxes and other expenditure taxes.
Explain the wealth taxes
Interpret the tax-related dimensions of any commercial transaction.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading the relevant chapter in the coursebook	Income Tax: Subject, Income concept, obligation, commercial earnings (Balance Sheet Basis)	Lecture & Discussion
2	Reading the relevant chapter in the coursebook	Income Tax: Subject, Income concept, obligation, commercial earnings (Balance Sheet Basis)	Lecture & Discussion
3	Reading the relevant chapter in the coursebook	Commercial earnings (Operation Account Method, Simple Entry, Tradesman Exemption), Income from agriculture	Lecture & Discussion
4	Reading the relevant chapter in the coursebook	Commercial earnings (Organization account bases, simple entry, tradesman franchise), Income from agriculture	Lecture & Discussion
5	Reading the relevant chapter in the coursebook	Wages, independent business earnings, Income From Moveable Immovable Capitals, other earnings and revenue	Lecture & Discussion
6	Reading the relevant chapter in the coursebook	Wages, independent business earnings, Income From Moveable Immovable Capitals, other earnings and revenue	Lecture & Discussion
7	Reading the relevant chapter in the coursebook	Income Tax Assessment	Lecture & Discussion
8	-	MID-TERM EXAM	-
9	Reading the relevant chapter in the coursebook	Income Tax Assessment	Lecture & Discussion
10	Reading the relevant chapter in the coursebook	Corporate Tax	Lecture & Discussion
11	Reading the relevant chapter in the coursebook	Corporate Tax	Lecture & Discussion
12	Reading the relevant chapter in the coursebook	Excise Taxes: Value Added Tax	Lecture & Discussion
13	Reading the relevant chapter in the coursebook	Excise Taxes: Value Added Tax	Lecture & Discussion
14	Reading the relevant chapter in the coursebook	Other Expenditure Taxes	Lecture & Discussion
15	Reading the relevant chapter in the coursebook	Wealth Taxes	Lecture & Discussion
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Senyuz, D., Yuce, M., & Gercek, A. (2018). Turk Vergi Sistemi. Ekin Publications
Bilici, N. (2012). Turk vergi sistemi. Anadolu University Acikogretim Fakultesi.
Isik, H. (2005). Çok Uluslu şirketlerde ortulu kazanc ve ortulu sermaye: Uluslararası düzenlemeler ve uygulamalar ile Turk vergi sisteminin karsilastirilmasi ve oneriler. Maliye Bakanligi.
http://www.vergisorunlari.com.tr/

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students define the concepts they learned and match them with their corresponding phenomena in the social world.
2	Students interpret concepts and theories taking into account their historical-cultural contexts.
3	Students compare sociological theories with reference to social problems.
4	Students distinguish the significance of ecological, social and economical sustainability for world’s future.
5	Students develop their knowledge on sustainability by the use of information and communication technologies.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students evaluate qualitative and quantitative data of sociological research studies.
2	Students analyse the complicated interactions between the social, cultural, political, economical and demographical phenomena of the global world.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students design a research by their acquired knowledge and experience.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students research field study considering the principle of cultural relativity, scientific and ethical values.
2	Students efficiently apply the most suitable information and communication technologies in their studies.
3	Students use their knowledge on ecological, social and economical sustainability in all aspects of their lives.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students research on problems which reflect on their fields in the global world undergoing rapid and profound change.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students criticize their advanced knowledge and skills in an analytical manner.
2	Students develop their knowledge and skills within the frame of scientific, technological and current developments via adopting the principle of lifelong learning.
3	Students act ethically impartial in their research studies.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students criticize their advanced knowledge and skills in an analytical manner.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Students apply the principle of cultural relativity, scientific and ethical values with reference to sustainability throughout their studies in their careers.

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	2	28
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	12	2	24
Assignment (Homework)	9	1	9
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	53	0	125