The Turkish Tax System

Course Code:

ATD 457

Course Type:

Area Elective

P:

3

Application:

0

Credits:

3

ECTS:

6

Course Language:

İngilizce

Course Objectives:

To provide a conceptual framework of the system approach in general and the tax system of Turkey in particular. Other points of interest are interactions among other systems and subsystems, the conception and development of Turkish Tax System, main rules and salient futures of legal framework and last but not least multifactor analysis of the system.

Course Content:

Topics discussed include Features and Dynamics of Systems; Turkish Tax System: Other systems and sub-systems; Development of the TTS, Historical Background and The effect of EU on the development of the TTS; Tax Revenues: How do they change over time; Double Taxation: International Agreements; Legal Framework of the TTS: Tax Procedures; Main Features of Income Tax; Corporation Tax: Transfer Pricing, Implicit Capital and Profit Distributions and these transactions.

Course Methodology:

1: Lecture, 2: Question-Answer, 3: Discussion, 4: Simulation, 5: Case Study

Course Evaluation Methods:

A: Testing B: Presentation, C: Homework, D: Project, E: Laboratory

Vertical Tabs

Course Learning Outcomes

Learning Outcomes	Program Learning Outcomes	Teaching Methods	Assessment Methods
1. Gaining the skill of analyzing social and economical problems in a more wholistic and multifactorial approach	1,3,7,9	1,2,3	A, B, C
2. Developing insights for inter-relationships among social and economic phenomenon.	4,5,7	1,2,3	A, B, C
3. Improving presentation and research skills	1,2,3,9,11	1,2,3	A, B, C
4. Perceiving the effects of taxes on the decision making process at micro and macro level.	5,7,8,1,9	1,2,3	A, B, C

Course Flow

Week	Topics	Study Materials
1	System Approach
2	Features and Dynamics of Systems
3	Turkish Tax System: Other systems and sub-systems.
4	Development of the TTS, Historical Background, and The Effect of EU on the Development of the TTS.
5	Tax Revenues: How do they change over time?
6	Double Taxation: International Agreements
7	Legal Framework of the TTS: Tax Procedures
8	Main Features of Income Tax
9	Corporation Tax: Transfer Pricing, Implicit Capital and Profit Distributions and these transactions
10	Value Added Tax
11	Judicial Process
12	Main Problems of TTS 1
13	Main Problems of TTS 2
14	Evaluation
15	Fınal Exam

Recommended Sources

RECOMMENDED SOURCES
Textbook	AB Yolunda Mali Dünyamız Okan Müderrisoğlu et al.
Additional Resources	www.systems-thinking.org

Assessment

ASSESSMENT
IN-TERM STUDIES	NUMBER	PERCENTAGE
Mid-terms	1	60
Quizzes	2	20
Assignment (Presentation)	1	20
Total		100
CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE		60
CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE		40
Total		100

COURSE CATEGORY

Expertise/Field Courses

ECTS

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Including the exam week: 15x Total course hours)	15	3	45
Hours for off-the-classroom study (Pre-study, practice)	15	3	45
Mid-terms	1	15	15
Homework (presentations)	1	10	10
Final examination	1	15	15
Total Work Load			130
Total Work Load / 25 (h)			5.2
ECTS Credit of the Course			5

None

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