Law

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) Hakan Üzeltürk huzelturk@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
Print the course contents
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 3 42
Working Hours out of Class 14 4 56
Assignments 0 0 0
Presentation 0 0 0
Midterm Examinations (including preparation) 0 0 0
Project 1 5 5
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 5 5
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 108
Total Workload / 25 4,32
Credits ECTS 4
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