| Week |
Theoretical |
Practical |
| 1 |
General structure and resources of Turkish Tax System. Concept of income, income features according to Income Tax Law. Taxpayer and liability methods in Income Tax. |
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| 2 |
Income elements: Description of Business Income, co-partnership in Business Income, Finding methods of Business Income; Mercantile classes and change |
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| 3 |
Deductible and indeductible expenditures in Business İncome, Tax exemption and tax exclusion in business tax, Stoppage in Business İncome |
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| 4 |
Income elements: Description of Agricultural Income, Finding methods of Agricultural Income, Stoppage in Agricultural Income |
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| 5 |
Income elements: Description of Professional Income, Finding methods of Professional Income, Stoppage in Professional Income |
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| 6 |
Income elements: Description of Wage, Finding methods of Wage, Tax exemption and tax exclusion in Wage, Stoppage in Wage |
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| 7 |
Income elements: Description of Real Property Income, Finding methods of Real Property Income, Safety measures of tax and stoppage in Real Property Income (MIDTERM EXAM) |
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| 8 |
Income elements: Description of Return On Stocks And Bonds; Taxation and stoppage in Returns On Stocks And Bonds. Taxation of Other Incomes. |
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| 9 |
Principle of statement and return types; Determination of tax base in the annual return; Imposition and payment time in tax. |
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| 10 |
Determination of withholding return; Stoppage in İncome Tax; Determination of special return and payment tax. Provisional tax practice in İncome Tax. |
|
| 11 |
Subject of Corporate Tax. Occasions of tax in Corporate Tax. Taxpayer and liability in Corporate Tax. |
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| 12 |
Tax exemption and tax exclusion in Corporate Tax and analysis. |
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| 13 |
Finding methods of basis and profit of company; Deductible and indeductible expenditures in Corporate Tax. |
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| 14 |
Declaration, imposition and payment in Corporate Tax. Determination of tax base and declaration in situation of liquidation, combination and hand-over. |
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| 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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