Course Name Code Semester T+U Hours Credit ECTS
Tax Law MLY 212 4 4 + 0 4 4
Precondition Courses There is no prerequisite
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi CAHİT ŞANVER
Course Lecturers Dr.Öğr.Üyesi CAHİT ŞANVER,
Course Assistants Res.Asst. Fatih Yardimcioglu, Res.Asst. Hakan Yavuz, Res.Asst. Furkan Besel
Course Category
Course Objective Learning about Turkish Tax law and taxes in the Turkish Tax System
Course Content Introduction to the Turkish Tax law, The development of Turkish tax law, Income taxes, Wealth taxes, Value added tax
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Student defines constitutional principles of tax law and makes evaluations with respect to tax law Lecture, Question-Answer, Discussion, Testing, Homework,
2 Student defines the basic concepts of tax law with respect to meanings, time, and place. Discussion, Question-Answer, Case Study, Lecture, Homework, Testing,
3 Student explains basic concepts of taxation Lecture, Question-Answer, Discussion, Testing, Homework,
4 Student compares the ways which end tax liabilities Lecture, Question-Answer, Discussion, Drilland Practice, Homework, Testing,
5 Student explains tax crimes and penalties Lecture, Question-Answer, Case Study, Discussion, Testing, Homework,
6 Student evaluates tax conflicts and their resolutions. Drilland Practice, Discussion, Group Study, Case Study, Self Study, Question-Answer, Lecture, Homework, Testing,
7 Student defines taxable income and compares with the theories of income. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
8 Student defines the types of income, distinguishes one from the other, and decides which type of earnings belongs to which type of income Drilland Practice, Discussion, Question-Answer, Case Study, Lecture, Homework, Testing,
9 Student computes taxable income for the different types of income Lecture, Self Study, Case Study, Question-Answer, Discussion, Group Study, Drilland Practice, Testing, Homework,
10 Student compares taxation methods for the different types of income Drilland Practice, Group Study, Discussion, Question-Answer, Case Study, Lecture, Homework, Testing,
11 Student computes taxable income and tax base for different types of income under different scenarios Lecture, Case Study, Self Study, Problem Solving, Question-Answer, Discussion, Group Study, Drilland Practice, Testing, Homework,
12 Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax Drilland Practice, Discussion, Case Study, Question-Answer, Problem Solving, Lecture, Homework, Testing,
13 Student defines main principles of Value added Tax and computes Value added Tax Lecture, Problem Solving, Question-Answer, Case Study, Discussion, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Introduction to the Turkish Tax law
2 The development of tax law and The evaluation of taxation
3 Taxpayers obligations according to the law
4 Introduction to the Turkish Tax System
5 The development of the Turkish Tax System
6 Income tax law I
7 Income tax law II
8 Income tax law III
9 Mid-term Exam
10 Corporation tax law
11 Wealth taxes and Law (property tax, Motor vehicle tax, Inheritance and Gift Tax)
12 Value added tax I
13 Value added tax II
14 Special Consumption Tax
Resources
Course Notes
Course Resources
Week Documents Description size
0 vergi hukuku01 - 2021 6lı renkli 2.43 MB
0 vergi hukuku02 - 2021 6lı renkli 1.77 MB
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand the economic problems but also to construct a model and defend in meaningful way.
2 They have knowledge about the microeconomic theory.
3 They have knowledge about the macroeconomic theory.
4 They have knowledge about the international economic theory.
5 They have ability to use mathematical and statistical methods.
6 They have ability to utilize fundamental econometric theories to provide economic problems.
7 They are intended to be expert in one of non departmental fields that they choose from the list of marketing, management, human resources management, corporate finance, public administration, and tourism management.
8 They are intended to be expert in one of departmental fields that they choose from the list of public finance, agricultural, environmental, natural resources, labor economics, economics of industrial organization, economics of property rights, international finance, money and banking, economic growth and development.
9 They have necessary knowledge of law and related skills that needed in both public and private sector.
10 They have necessary accountancy skills that needed in both public and private sector.
11 They have written and oral communication skills in a foreign language as well as in their native language.
12 They know how to use computer programs in both daily office usage and statistical data evaluations.
Evaluation System
Semester Studies Contribution Rate
1. Ödev 10
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Quiz 2 20 40
Assignment 1 10 10
Total Workload 140
Total Workload / 25 (Hours) 5.6
dersAKTSKredisi 4