Tax Law II(HUK354)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| HUK354 | Tax Law II | 6 | 3 | 0 | 0 | 3 | 3 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Compulsory |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Balca ÇELENER bcelener@gsu.edu.tr (Email) Gizem Nur ÖZKAYA gizemmozkaya@gmail.com (Email) Aleyna KALENDER akalender@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to analyse regulations concerning Turkish Tax System. |
| Content |
Week 1. Historical development of Turkish tax system Week 2. Income Tax-concept of income-taxpayer Week 3. Taxation of commercial and agricultural income Week 4. Taxation of wages and professional income Week 5. Taxation of income from immovable assets Week 6 Taxation of income from movable assets Week7 Declaration of income I Week 8 Declaration of income II Week 9. Exam Week 10 Corporate Tax- Subject of the tax –exemptions and exclusions Week 11: Determination and declaration of taxable corporate income Week 12: Value Added Tax Week 13. Property Tax-Special Consumption Tax Week 14.Inheritance tax-Motor vehicle tax-Stamp duties |
| Course Learning Outcomes |
At the end of the course the student will be able to, - classify taxes in Turkish Tax System by evaluating the historical development thereof. -compare historical development of taxes, -classify taxes according to their economic sources. -evaluate the legislation concerning income taxes; define the subject of income tax, taxable event and taxpayer. -distinguish the elements of revenue subject to income tax and determine the taxable income for each element. -demonstrate knowledge of principles regarding the declaration and payment of income tax. -demonstrate knowledge of principles regarding the determination of subject, taxpayer, taxable income concerning the corporate tax. - demonstrate knowledge of principles regarding the declaration and payment of corporate tax. - demonstrate knowledge of general principles regarding consumption taxes - demonstrate knowledge of value added tax in terms of its basic elements, -identify basic elements of special consumption tax. -answer basic questions concerning other consumption taxes. - demonstrate basic legal knowledge of wealth taxes. |
| Teaching and Learning Methods | |
| References | Öncel,M.& Kumrulu,A & Çağan, N. (2010) Vergi Hukuku, Ankara, Turhan Kitabevi |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Historical development of Turkish tax system |
| 2 | Income Tax-concept of income-taxpayer |
| 3 | Taxation of commercial and agricultural income |
| 4 | Taxation of wages and professional income |
| 5 | Taxation of income from immovable assets |
| 6 | Taxation of income from movable assets |
| 7 | Declaration of income I |
| 8 | Declaration of income II |
| 9 | Partial Exam |
| 10 | Corporate Tax- Subject of the tax –exemptions and exclusions |
| 11 | Determination and declaration of taxable corporate income |
| 12 | Value Added Tax |
| 13 | Property Tax-Excise Duties |
| 14 | Inheritance tax-Motor vehicle tax-Stamp duties |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 50 |
| Contribution of final exam to overall grade | 1 | 50 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 50 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 1 | 50 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Recognizing fundamental legal concepts, defining, interpreting and using them. | X | ||||
| 2 | Recognizing fundamental disciplines of law and their content, including legislation, case-law and the doctrine in the relevant discipline. | X | ||||
| 3 | Recognizing positive norms in the legislation and being able to define and explain the principals of methodology. | X | ||||
| 4 | Being able to determine, identify and restate legal problems. | X | ||||
| 5 | Being able to use legal interpretation principals in an efficient manner in order to analyse and resolve a legal problem and in order to develop a strategy. | X | ||||
| 6 | Being able to conduct academic researches on legal problems and to propose solutions. | X | ||||
| 7 | Assuming responsibility individually or collectively for resolving complicated legal problems. | X | ||||
| 8 | Being able to criticise positive norms of the law system. | X | ||||
| 9 | Being able to explain technical legal knowledge in Turkish, French and English verbally or in writing, being able to report personal opinion concerning a legal problem verbally or in writing in a persuasive manner. | X | ||||
| 10 | Being able to follow up the local and international legal literature, to update technical legal knowledge permanently, to use information technology in an efficient manner in order to achieve these goals. | X | ||||
| 11 | Being able to conduct comparative academic researches between different law systems. | X | ||||
| 12 | Respecting human rights and universal principals and notions of law. | X | ||||
| 13 | Respecting the ethical standarts, good faith, fairness and equity principals. | X | ||||
| 14 | Being sensitive to social problems, democracy, laicism and rule of law principal. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 2 | 28 |
| Working Hours out of Class | 14 | 3 | 42 |
| Assignments | 0 | 0 | 0 |
| Presentation | 0 | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 6 | 6 |
| Project | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Other Applications | 0 | 0 | 0 |
| Final Examinations (including preparation) | 1 | 9 | 9 |
| Quiz | 0 | 0 | 0 |
| Term Paper/ Project | 0 | 0 | 0 |
| Portfolio Study | 0 | 0 | 0 |
| Reports | 0 | 0 | 0 |
| Learning Diary | 0 | 0 | 0 |
| Thesis/ Project | 0 | 0 | 0 |
| Seminar | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Workload | 85 | ||
| Total Workload / 25 | 3,40 | ||
| Credits ECTS | 3 | ||