ECON. AND ADM. SCIENCE
ECONOMICS
Course Name   TAX LAW AND TURKISH TAX SYSTEM
Semester Course Code Theoretical / Practice time ECTS
7 0601749 3 / 0 4
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Assoc. Prof. Dr. SAVAŞ ÇEVİK
Coordinator e-mail scevik selcuk.edu.tr
Instructors
Doç. Dr. Savaş ÇEVİK
Asistant Instructors
Arş. Gör. Seyit Taha Ketenci
Course Objectives To learn about Turkish Tax law and taxes in the Turkish Tax System
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
40 0 60 0 0 0 0
Course Learning Methods and Techniquies
Lecture, Question-Answer, Discussion
Week Course Content Resource
1 Introduction to the Turkish Tax law 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
2 The development of tax law and The evaluation of taxation 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
3 Taxpayers obligations according to the law 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
4 Introduction to the Turkish Tax System 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
5 The development of the Turkish Tax System 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
6 Income tax law I 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
7 Income tax law II 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
8 Mid-Term Exam
9 Income tax law III 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
10 Corporation tax law 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
11 Wealth taxes and Law (property tax, Motor vehicle tax, Inheritance and Gift Tax) 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
12 Value added tax I 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
13 Value added tax II 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
14 Special Consumption Tax 1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2012
15 General evaluation
Assesment Criteria   Mid-term exam Final exam
  Quantity Percentage Quantity Percentage  
Term Studies : - - - -
Attendance / Participation : - - - -
Practical Exam : - - - -
Special Course Exam : - - - -
Quiz : - - - -
Homework : - - - -
Presentations and Seminars : - - - -
Projects : - - - -
Workshop / Laboratory Applications : - - - -
Case studies : - - - -
Field Studies : - - - -
Clinical Studies : - - - -
Other Studies : - - - -
Mid-term exam   1 40 - -
Final exam   - - 1 60
ECTS WORK LOAD TABLE   Number Duration
Course Duration : 14 3
Classroom Work Time : 14 1
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : - -
Homework : 1 5
Quiz : - -
Mid-term exam : 1 25
Final Exam : 1 35
ECTS 4
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 1. Define constitutional principles of tax law and make evaluations with respect to tax law 4
D.Ö.Ç. 2 2. Define the basic concepts of tax law with respect to meanings, time, and place. 4
D.Ö.Ç. 3 3. Explain basic concepts of taxation 4
D.Ö.Ç. 4 4. Compare the ways which end tax liabilities 4
D.Ö.Ç. 5 5. Explain tax crimes and penalties 4
D.Ö.Ç. 6 6. Evaluate tax conflicts and their resolutions. 4
D.Ö.Ç. 7 7. Define taxable income and compare with the theories of income. 4
D.Ö.Ç. 8 8. Define the types of income, distinguish one from the other, and decide which type of earnings belongs to which type of income 4
D.Ö.Ç. 9 9. Compute taxable income for the different types of income 4
D.Ö.Ç. 10 10. Compare taxation methods for the different types of income 4
D.Ö.Ç. 11 11. Compute taxable income and tax base for different types of income under different scenarios 4
D.Ö.Ç. 12 12. Compare subject, taxpayer, and tax base of incoem taax with those of corporate tax 4
D.Ö.Ç. 13 13. Define main principles of Value added Tax and computes Value added Tax 4
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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