TÜRKÇE
ENGLISH
Information
| Code | PF808 |
| Name | Tax Incentive Law |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| 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 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 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 3 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | 5 |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 3 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | 4 |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 4 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 3 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her 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 | ||