| Course Name | Turkish Tax System |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| LAW 355 | Fall/Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | give detailed information about the main Turkish Tax Laws, to explain the general lines of tax treaties signed by Turkey and to compare with the OECD Tax Model Convention. |
| Learning Outcomes | The students who succeeded in this course;
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| Course Description | The main titles of this lesson is indicated briefly as follows; the basic concepts and principles of tax law, the development of the Turkish tax system, the detailed regulations of the main Turkish Tax Laws, the general lines of the Double Tax Treaties signed by Turkey, the comparison with the OECD Model Tax Convention and Turkish Tax treaties, and the application of tax treaties. |
| Related Sustainable Development Goals |  |
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| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Basic concepts and principles of tax law | Başpınar Ahmet, Turkish Tax Law(s),2020, pp.1-9 |
| 2 | Income Tax - I | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 63-78 |
| 3 | Income Tax - II | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 79-133 |
| 4 | Income Tax - III | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 135-152 |
| 5 | Corporate Tax -I | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 155-178 |
| 6 | Corporate Tax -II | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 179-192 |
| 7 | Value Added Tax | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 193-215 |
| 8 | Midterm | |
| 9 | Special Consume Tax, Banking and Insurance Transaction Tax | Başpınar Ahmet, Turkish Tax Law(s),2020,pp.216-229 |
| 10 | Motor Vehicles Tax, the Inheritance and Gift Tax, and The Real Estate Tax | Başpınar Ahmet, Turkish Tax Law(s),pp. 231-250, |
| 11 | The Fees and The Stamp Duty | Başpınar Ahmet, Turkish Tax Law(s),2020, pp. 251-256 |
| 12 | OECD Model Tax Convention | OECD Model Tax Convetion on Income and Capital Condensed Version, Paris, 2017, PP. 23 -44 |
| 13 | The General Lines of Turkish Tax Treaties | Türkiye – Germany Tax Agreement Article, Madde 1-15 |
| 14 | The Application of Turkish Tax Treaties | Turkey-Germany Tax Agreement Article. 16-31 |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Ahmet Başpınar, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 |
| Suggested Readings/Materials | OECD Model Tax Convetion on Income and Capital Condensed Version, Paris, July 2014 Derdiyok Türkmen, Turkish Tax Laws and Other Regulations Concerning Foreign Investors, Maliye Bakanlığı Yayınları, 1999 Hüseyin Işık, Uluslararası Vergilendirme, On İki Levha Yayınları, 2014 |
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 15 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 35 |
| Final Exam | 1 | 50 |
| Total |
| Weighting of Semester Activities on the Final Grade | 2 | 50 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 50 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 15 | 1 | 15 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 10 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 25 | |
| Final Exams | 1 | 30 | |
| Total | 128 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to possess the knowledge in legal terminology, concepts and principles. | X | ||||
| 2 | Solves the legal problems with an analytic and integral point of view. | X | ||||
| 3 | Evaluates the legal knowledge and abilities obtained with a critical approach. | X | ||||
| 4 | Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions. | X | ||||
| 5 | Is conscious of social, professional and scientific principles of ethic behaviour. | X | ||||
| 6 | Takes responsibility in solving problems by creative and innovative thinking. | X | ||||
| 7 | Interprets the sources of law by ways of legal methodology. | X | ||||
| 8 | To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law. | X | ||||
| 9 | To be able to use the daily scientific sources and court judgments in the framework of life time learning approach. | X | ||||
| 10 | Informs the related persons and institutions about legal matters both verbally and in written. | X | ||||
| 11 | Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1). | X | ||||
| 12 | Uses the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”). | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
