ÇAĞ UNIVERSITY
FACULTY OF LAW
Learning
Outcomes
of the
Course
Code
Course Name
Credit
ECTS
LAW 310
3
Tax Law II
2(2–0–0)
Prerequisites
None
Language of Instruction
Mode of Delivery
Face to face
Turkish
Type and Level of Course
Compulsory/ 3.Year/Spring Semester
Type and Level of Course
Main / Undergraduate
Lecturers
Name(s)
Lecture
Office
Contacts
Hours
Hours
Course Coordinator
Assist.Prof. Şenol
Mon. 14-16 Tue: 13–15 senolkandemir@cag.edu.tr
Kandemir
Course Objective
The aim of this course is to teach Turkish Tax System, Turkish Personal Income and
Corporation Tax Law.
Relationship
Students who have completed the course successfully should be able to;
P. O.
Net
Effect
1
2
explain determination and taxation of income,
2,3,4
2
3
explain determination and taxation of revenue,
2,3,4
3
3
Define declaration of income tax,
2,3,4
4
3
evaluate tax base informations,
2,3,4
5
3
explain solutions about problems between taxpayers and tax administration.
2,3,4
Course Description: Turkish Tax System, Turkish personal income tax law: Tax codes, tax unit, taxable event,
taxable income, tax-exempt income, taxable period, taxable transactions, tax Return, tax payment
Course Contents: ( Weekly Lecture Plan )
Weeks
Topics
Preparation
Teaching Methods
1
Lectures, questions and answers
The historical development of income tax, the
textbook
income concept
2
Lectures, questions and answers
Subject and tax payer of income tax
textbook
3
Lectures, questions and answers
The commercial earning concept,Concept of
textbook
commercial activity and its features,The status of
company incomes against commercial earning, The
finding of commercial earning
4
Lectures, questions and answers
The dowloadable and nondepreciable expenses ın
textbook
determining real method of commercial earning
5
Lectures, questions and answers
The exemption and exceptions in commercial
textbook
earning
6
Lectures, questions and answers
The incomes from agriculture, The agricultural
textbook
concept
7
Lectures, questions and answers
Taxation of incomes from agriculture
textbook
8
Lectures, questions and answers
The wages, The wage concept and its features,
textbook
The seperation from other component of wages,
Taxation of wages
9
Lectures, questions and answers
The achievable deductions from gross wage, The
textbook
exemption and exceptions in wages
10
Lectures, questions and answers
The income from liberal profession, The freelancer,
textbook
The determining and taxation of income from liberal
profession
11
Lectures, questions and answers
The real estate capital of annuity,The determining
textbook
of real estate capital of annuity, The exceptions in
real estate capital of annuity
12
Lectures, questions and answers
The security income, The pernancy and taxation of
textbook
security income, The other earnings and revenue
13
Lectures, questions and answers
The declaring of income tax and the kinds of
textbook
charter
14
Lectures, questions and answers
The leavy and collection of income tax
textbook
REFERENCES
Textbook
Türk Vergi Sistemi; Prof. Nurettin BİLİCİ, Seçkin Yayıncılık, ISBN: 975–
02–2280–1; Ankara, 2013.
Related Links
www.gib.gov.tr
Recommended Reading
Material Sharing
-
Activities
Midterm Exam
Final Exam
Contents
Hours in Classroom
Hours out Classroom
Midterm Exam
Final Exam
ASSESSMENT METODS
Number
Effects
40%
60%
ECTS TABLE
Number
14
14
1
1
Hours
2
2
16
18
Total
Total / 30
ECTS Credits
RECENT PERFORMANCE
Notes
Total
28
28
16
18
90
=90/30= 3
3