COURSE SYLLABUS

ANALYSIS OF TURKISH TAX SYSTEM

1	Course Title:	ANALYSIS OF TURKISH TAX SYSTEM
2	Course Code:	MLY5102
3	Type of Course:	Compulsory
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	6
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
17	Contactinformation of the Course Coordinator:	Uludağ Üniversitesi İİBF Maliye Bölümü mpyuce@yahoo.com 0224 294 10 12
18	Website:
19	Objective of the Course:	To gain knowledge and skills about analysis of the overall structure of the Turkish tax system, to equip with ability to interpretation of the revenue, expenditure and wealth taxes, give them the power of reasoning for the analysis of the various taxes
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to analyze the structure, properties and functioning of the income tax;
2	To be able to comparatively evaluate of specific issues contained in the income tax ;
3	To be able to analyze the structure, properties and specific issues of the corporate tax;
4	To be able to interpret the structure, properties and specific issues of the VAT;
5	To be able to evaluate the properties and specific issues of the excise duty;
6	To be able to interpret the structure, properties and specific issues of the other expense tax;
7	To be able to evaluate the properties and specific issues of the wealth tax;

22	Course Content:

Week	Theoretical	Practical
1	The analysis of Turkish income tax’s general structure
2	The structure, features and functioning of income tax and analysis of Turkish income tax
3	The special topics in income tax; Research and development expenditures, advance tax, grants and aids
4	Special topics in income tax: examination of tax security instutition
5	The structure, features and functioning of corporate tax and analysis of Turkish corporation tax
6	Special topics in corporate tax: types of liability and taxation of limited taxpayer corporations
7	The structure features and functioning of VAT and analysis of Turkey practice
8	The structure features and functioning of Private Consumption Tax and analysis of Turkish practice
9	Special topics in Value Added Tax and Private Consumption Tax: Exception of export, application of postponement and cancellation
10	The structure features, functioning and analysis of Estate Tax
11	The structure features, functioning and analysis of Motor Vehicles Tax
12	The structure features, functioning and analysis of Bank and Insurance Tax
13	The structure features, functioning and analysis of Custom Duty
14	The structure features, functioning and analysis of other taxes

23	Textbooks, References and/or Other Materials:	1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2014. 2. Abdurrahman Akdoğan, Türk Vergi Sistemi, Ankara: Gazi Kitabevi, 2011 3. Selahattin Tuncer, Vergi Hukuku ve Uygulaması, Ankara: Yaklaşım Yayınları, 2003. 4. HUV – TOBB, Türk Vergi Sistemi: Sorunlar, Çözüm Önerileri, Ankara, 2006. 5. GİB, Turkish Tax System, http://www.gib.gov.tr/index.php?id=469 6. Hüsnü Kızılyallı, Türk Vergi Sisteminin Analizi, İstanbul: Filiz Kitabevi, 1986. 7. Nihat Edizdoğan – Ali Çelikkaya, Vergilerin Ekonomik Analizi, Bursa: Dora Yayınları, 2010.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High