The Turkish Tax System

Course Code:

ATD 457

Course Type:

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 interes are interactions among other systems and subsystems, the conception and developmen of Turkish Tax System, main rules and salient futures of legal framework and last but not least multifacor 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 backgorund and the effect of eu on the deveopment of the tts; tax revenues: how do they change over time;double taxation: ınternational aggreements; legal framework of the tts: tax procedures; main features of ıncome tax; corporation tax: transfer pricing, ımplicit 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

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

Course Flow

COURSE FLOW
Weeks	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 Backgorund and The effect of EU on the Deveopment of the TTS.
5	Tax Revenues: How do they change over time?
6	Double Taxation: International Aggreements
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

SOURCES
Textbooks	AB Yolunda Mali Dünyamız, Okan Müderrisoğlu vd.
Additional Resources	http://www.systems-thinking.org/

Material Sharing

MATERIAL SHARING
Documents
Homeworks
Exams	Mid-term and Final

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
Toplam		100

Course Category

Expertise/Field Courses

Course’s Contribution to Program

	COURSE'S CONTRIBUTION TO PROGRAM
No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	1	2	3	4	5
1	To have theoretical and practical knowledge in the field of International Trade and Business,
2	Being able to find information and data related to the field,
3	Being able to use the acquired knowledge in practice and developing innovative solutions for organizational problems as they arise,
4	Understanding and analysing the recent trends in the global economy,
5	Understanding and analysing the activities and roles of Multinational Companies,
6	Understanding and analysing foreign trade policies of the countries and their complex relations,
7	To be able to develop and carry out advanced business projects in English.
8	Act in accordance with the principles of business ethics and social responsibility and fulfill their active citizenship duties.
9	Competence to play a pioneering role in entering the new markets at the international level and making strategic decisions,
10	Competence to work with a team spirit while developing various projects in business life.

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	20	17
Homework (presentations)	1	10	10
Final examination	1	15	18
Total Work Load			143
Total Work Load / 25 (h)			5.7
ECTS Credit of the Course			6

None

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