Tax Law II

Content

Objective

The objective of the course is to analyse regulations concerning Turkish Tax System.

Course 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.