TÜRKÇE
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Information
| Code | PF808 |
| Name | Tax Incentive Law |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
Prof. Dr. SONER YAKAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is the explanation of tax incentives in the Turkish tax system and other laws and the conditions for benefiting from these incentives.
Course Content
Taxes on income, taxes on expenditures, taxes on wealth and tax incentives in other laws.
Course Precondition
The course has no prerequisites
Resources
Filiz GİRAY, Vergi Teşvik Sistemi ve Uygulamaları, Ekin yayınevi,3. baskı.United Nations and CIAT, Design and assessment of Tax Incentives in developing countries, 2018.
Notes
Current articles and relevant legislation on the subject
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns the incentives included in taxes on income |
| LO02 | Explain the incentives included in the taxes on expenditure. |
| LO03 | Learns the incentives in taxes on wealth |
| LO04 | Learns tax incentives in laws other than tax laws |
| LO05 | Explains the conditions for benefiting from tax incentives |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | 5 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Tax incentives in the Income Tax Law 1 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 2 | Tax incentives in the Income Tax Law 2 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 3 | Tax incentives in the Corporate Tax Law 1 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 4 | Tax incentives in the Corporate Tax Law 2 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Tartışma |
| 5 | Tax incentives in the Value Added Tax Law 1 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 6 | Tax incentives in the Value Added Tax Law 2 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Tartışma |
| 7 | Tax incentives in the Special Consumption Tax Law | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Midterm preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Tax incentives included in other taxes on expenditure | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Tax incentives in the Property Tax Law | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 11 | Tax incentives included in other taxes on wealth | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Tax incentives in the Law on Municipal Revenues No. 2464 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Tax incentives in other laws 1 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 14 | Tax incentives in other laws 2 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Tax incentives in other laws 3 | It is necessary to read articles and books on the subject. | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | final exam preparation | Ölçme Yöntemleri: Ödev |
| 17 | Term Exams | final exam preparation | Ölçme Yöntemleri: Ödev |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||