TÜRKÇE
ENGLISH
Information
| Code | HKU302 |
| Name | Fiscal Law II |
| Term | 2024-2025 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Arş.Gör.Dr. HARUN AKGÜL |
| Course Instructor |
1 2 |
Course Goal / Objective
The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193. Furthermore, Taxes on spending and wealth in Turkish Tax System will be taught.
Course Content
The programme consists of taxes on spending and wealth and corporate İncome and the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues.
Course Precondition
None
Resources
Vergi Hukuku, Mualla Öncel-Ahmet Kumrulu-Nami Çağan-Cenker Göker, Turhan Kitabevi, 30. Baskı, Ankara 2021
Notes
Vergi Hukuku Genel Hükümler ve Türk Vergi Sistemi, Yusuf Ziya Taşkan, Adalet Yayınevi, Ankara 2022.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Comments on the overall appearance of the Turkish tax system. |
| LO02 | Determines the tax base. |
| LO03 | Explains the issue of corporate tax and payers and the tax base. |
| LO04 | Explains the basic concepts of Value Added Tax and the taxation procedure. |
| LO05 | Evaluates the scope and functioning of the Special Consumption Tax. |
| LO06 | Explains the other taxes on spending. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the fundamental concepts and principles of law. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognizes the historical and sociological development process of law and legal norms. | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Comprehends the research, analysis and interpretation methods of legal science. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Solves the legal problems encountered by using the knowledge has acquired | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Be sensitive to social and legal problems with a sense of social responsibility. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | By gaining self-learning skills, evaluates the information which has learned with a critical approach. | 4 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses technical legal knowledge in both Turkish and English verbally or in writing. | 2 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. | 2 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses information and communication technologies related to law effectively. | 3 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. | 2 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follows the legal developments at national and international. | 1 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Adopts a democratic, secular and social state of law. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Income tax and trade earnings | Reading | Öğretim Yöntemleri: Anlatım |
| 2 | Determination of the commercial gain | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Taxation of agricultural incomes | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Taxation of wages and self-employment earnings | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Taxation of the other elements of income | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | The corporate tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Motor vehicle tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Midterm | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Succession duties 1 | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Succession duties 2 | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Private consumption and private communication tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Stamp duty | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Property tax | Reading | Öğretim Yöntemleri: Anlatım |
| 14 | Case study and its solution 1 | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme |
| 15 | Case study and its solution 2 | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme |
| 16 | Final exam 1 | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Final exam 2 | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||