| 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 |
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| 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 |
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| 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. (MIDTERM 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, 2014
2. Abdurrahman Akdoğan, Türk Vergi Sistemi, Ankara: Gazi Kitabevi, 2011
3. Şükrü Kızılot-Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Ankara: Yaklaşım Yayınları, 2011
4. Nurettin Bilici, Vergi Hukuku ve Türk Vergi Sistemi, Ankara: Seçkin Yayınları, 2011
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| 24 |
Assesment |
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