1	Course Title:	TURKISH TAXATION SYSTEM
2	Course Code:	MAL3405
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	5
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Mehmet Yüce
16	Course Lecturers:	Prof.Dr. Mehmet YÜCE Prof.Dr. Doğan ŞENYÜZ Prof.Dr. Adnan GERÇEK Dr. Öğr. Üyesi Feride BAKAR TÜREGÜN
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü Nilüfer/BURSA myuce@uludag.edu.tr. 0224 294 10 91
18	Website:
19	Objective of the Course:	The functioning of income, expenditure and property taxes in Turkish Tax System which are in force can be demonstrated and ability to become skilful at analysis of solving which appear the problems in practice as law methodology
20	Contribution of the Course to Professional Development	It has a contribution towards forming a basis for the development of students' professional skills related to taxation.

21

Learning Outcomes:

1 To be able to explain the scope of Income Tax and to detect the taxable basis; 2 To be able to include of income elements in the annual return and calculate the tax; 3 To be able to explain which are the subject of corporate tax, taxpayer and basis and to compare income tax; 4 To be able to defination of deduction and exemption at corporate tax and to calculate of corporate tax; 5 To be able to explain the basic concepts of Value Added Tax and procedure of taxation; 6 To be able to assess the scope and functioning of Private Consumption Tax; 7 To be able to distinguish of properties and function of the other expenditure and property taxes;

22	Course Content:

Week	Theoretical	Practical
1	General structure and resources of Turkish Tax System. Concept and features of income, related to Income Tax Law. Taxpayer and liability methods in Income Tax
2	The elements of income: Description of Business Income; Deductible and indeductible expenditures in Business Income
3	The elements of income: Description of Agricultural Income, Finding methods of Agricultural Income; Description of Professional Income, Finding methods of Professional Income
4	The elements of income: Description of Wage, Finding methods of Wage; Income elements: returns on Real Property Income, Finding methods of Real Property Income; Housing exception of Real Property Income
5	The elements of income: Description of Return on Stocks and Bonds; Finding methods of Return on Stocks and Bonds; Description of Other Incomes
6	Principle of statement and return types; Determination of tax basis in the annual return; Imposition and payment time in tax.
7	The subject of corporate tax and taxable event; Taxpayer and liability in corporate tax. (MİDTERM EXAM)
8	The exemptions in Corporate Tax; the exceptions and analysis of these in Corporate tax.
9	Determination of profit of company; The revenue and expenditures in determination of the profit and non-deductible expenses
10	Declaration, imposition and payment in corporate tax; Principles of statement and return types based on Corporate Tax
11	The subject of Value Added Tax and taxable event; Taxable operations; Situation of consignment, Taxpayers and tax responsible of Value Added Tax
12	Exemptions and exceptions at Value Added Taxes; Taxation procedures in Value Added Taxes; Declaration, imposition, assessment and payment of Value Added Taxes.
13	The subject and taxpayers of Private Consumption Tax; imposition and payment of Private Consumption Taxes; General description about Bank and Insurance Operations Tax, Special Communication Tax; Lottery Tax, Stamp Tax and Custom Duty.
14	General description of Estate Tax, İnheritance and Transfer Tax and Motor Vehicles Tax; The ways of determination of taxes, imposition, declaration and payment of taxes

23	Textbooks, References and/or Other Materials:	1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2021. 2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gözden Geçirilmiş 14.Baskı, Ankara: Gazi Kitabevi, 2019. 3. Şükrü Kızılot-Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, GÜncellenmiş 5.Baskı, Ankara: Gazi Kitabevi, 2013. 4. Nurettin Bilici, Türk Vergi Sistemi, 43.Baskı, Ankara: Savaş Yayınları, 2019. 5. Ali Değirmendereli, Türk Vergi Sistemi, 1.Baskı, Ankara: Seçkin Yayıncılık, 2020. 6. S. Ateş Oktar, Türk Vergi Sistemi, Gözden Geçirilmiş ve Güncellenmiş 2.Baskı, 2018.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with multiple choice test questions, right-wrong questions, completion questions, short-answer written questions and small calculation questions.
Information	This course is evaluated with a relative evaluation system.

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	20	20
Others	1	10	10
Final Exams	1	30	30
Total WorkLoad			144
Total workload/ 30 hr			4,8
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 2 2 3 3 2 3 2 4 5 3 LO2 2 2 2 3 2 2 2 3 4 2 LO3 4 2 2 2 3 3 3 3 4 2 LO4 4 3 2 2 2 2 2 2 3 2 LO5 3 4 3 2 2 2 2 3 3 2 LO6 3 4 2 2 2 3 3 2 3 4 LO7 3 4 3 3 2 3 2 4 4 3

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High