Lesson plan / TAX LAW

Lesson Information

Course Credit 3.0
Course ECTS Credit 6.0
Teaching Language of Instruction Türkçe
Level of Course Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course Compulsory
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience? Z
Course Coordinator
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course In this course, first of all Turkish tax system is to be explained and tax applications are to be told. By teaching tax codes, the course aims to solve tax matters that the students will face in business life in their future. At the same time, these course topics comprise of the preparation of occupational exams such as independent accountants and advisors and capital market association.
Course Content Turkish Tax System and the application of tax legislation, the decisions of the Tax Courts.

Weekly Course Subjects

1Taxes on income, some of the concepts and explanations to income tax
2Elements of income, determination of income, commercial income
3Agricultural income, self-employment income
4Income from immovable property
5Income from movable property
6Salaries and wages
7Assesment, deduction and payment processes in personel income tax, declaration principle, annual tax return
8Witholding tax return, separate tax return, temporary tax return
9Mid-term exam
10The subject of corporate income tax, taxable event, taxpayer and charge
11Determination of corporate income tax base, assesment, deduction and payment processes in corporate income tax, corporate income tax return, corporate income witholding tax return No file found
12Extemptions and exclusions in corporate income tax, temporary tax
13Taxes on spending, Value Added Tax, Special Consumption Tax
14Other taxes

Resources

1-Prof. Dr Doğan Şenyüz Türk Vergi Sistemi Dersi, Ekin Basım Yayın, Bursa-2010.
2-Tüm Vergi Kanunları