The Turkish Tax Systems

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 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: International Aggreements; Legal Framework of the TTS: Rax 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

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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 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

Lecture Book	AB Yolunda Mali Dünyamız Okan Müderrisoğlu et al.
Other Resources	www.systems-thinking.org

Material Sharing

Documents	-
Duties	-
Exam	Midterm Exam and Final Exam

Assessment

WORKS IN SEMESTER	TIME	CONTRIBUTION PERCENTAGE
Mid-terms	1	40
Final	1	60
Total		100
CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE		60
CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE		40
Total		100

Course’s Contribution to Program

No	Program Learning Outcomes	Contribution Level
No	Program Learning Outcomes	1	2	3	4	5
1	Gaining knowledge of business terms and applying these to institutions and business administrations. With this knowledge being able to analyze problems, and come up with creative solutions.		X
2	Commenting on the effect's of social behavior, personality and organizational culture at the global level.	X
3	Applying knowledge acquired in the field.			X
4	Review of the economic and legal problems of organizations, and application of creative solutions.		X
5	Being able to correctly investigate and interpret government policy effects on foreign trade.	X
6	Analyzing global order economically and politically, in addition being able to analyze the geographical affects of this perspective.	X
7	In organizational analysis being able to see unethical situations in advance and prevent them from occurring, also gaining the ability to apply these traits in functional areas.	X
8	Analyzing the great economies of the world and apprehending in what dimension added value for multi- national and financial firms is created.	X
9	Presenting international marketing bases and gaining the necessary traits to become a brand and develop better communication strategies.	X
10	To provide management, control and decision-making abilities and to use these in social and professional relationships.			X
11	Assessment of countries’ international economical policies on the bases of regional and foreign polices.	X
12	Understanding of statistical data, being able to implement and complete projects based on this data.		X
13	In the process of collecting and analyzing data, under the guidance of social responsibility, understanding ethical principals and knowing how to implement them.	X
14	Using the projects generated for the betterment of society and sharing them with sensitivity.	X
15	Being able to take and implement strategic decisions on issues generated by cross cultural differences in international trade.	X
16	Under the guidance of international relationships being able to analyze Turkey’s foreign policies and added value. In this perspective being able to interpret international and supra-national politics	X
17	Providing the information learned in a computing environment in order to provide functional values and analytical skills.				X
18	Gaining a fair understanding of national and international markets and having the skills to analyze the consumer affects in a common market. Being able to identify the right consumers.		X

ECTS

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Including the exam week: 15x Total course hours)	16	4	64
Hours for off-the-classroom study (Pre-study, practice)	16	4	64
Mid-terms	1	3	3
Homework (presentations)	2	2	4
Final examination	1	3	3
Total Work Load			138
Total Work Load / 25 (h)			5,52
ECTS Credit of the Course			6

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The Turkish Tax Systems

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