COURSE INTRODUCTION AND APPLICATION INFORMATION


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;
  • Explain the basic concepts and principles of tax law
  • Analysis the development of the Turkish Tax System.
  • Discuss main concepts of the Income Tax and the Corporation Tax.
  • Describe the main concept of the Value Added Tax, Special Consume Tax, and Banking and Insurance Transaction Tax.
  • Explain the Motor Vehicles Tax, the Inheritance and Gift Tax, and The Real Estate Tax in detail.
  • Describe the Fees and the Stamp Duty in detail.
  • Explain the main information of the OECD Model Tax Convention.
  • Discuss the general lines of the Double Tax Treaties signed by Turkey
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.

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

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

 

EVALUATION SYSTEM

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

ECTS / WORKLOAD TABLE

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

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
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

To be able to solve the legal problems with an analytic and integral point of view.

X
3

To be able to evaluate the legal knowledge and abilities obtained with a critical approach.

X
4

To be able to evaluate the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions.

X
5

To be able to have awareness of social, professional and scientific principles of ethic behaviour.

X
6

To be able to take responsibility in solving problems by creative and innovative thinking.

X
7

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
8

Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, open to criticism and having self confidence

X
9

To be able to use the daily scientific sources and court judgments in the framework of life time learning approach.

X
10

To be able to inform the related persons and institutions about legal matters both verbally and in written.

X
11

To be able to monitor the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1) .

X
12

To be able to use 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