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) Hakan Üzeltürk huzelturk@gsu.edu.tr (Email) Gizem Nur ÖZKAYA gizemmozkaya@gmail.com (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 |
Theory Topics
| Week | Weekly Contents |
|---|
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||