| Semester | Course Unit Code | Course Unit Title | T+P+L | Credit | Number of ECTS Credits | Last Updated Date |
| 7 | BA409 | TAX LAW AND TURKISH TAX LAW SYSTEM | 3+0+0 | 3 | 5 | 12.09.2025 |
|
Language of Instruction
|
English
|
|
Level of Course Unit
|
Bachelor's Degree
|
|
Department / Program
|
BUSINESS ADMINISTRATION
|
|
Type of Program
|
Formal Education
|
|
Type of Course Unit
|
Elective
|
|
Course Delivery Method
|
Face To Face
|
|
Objectives of the Course
|
Understanding the general structure of the Turkish tax system.
Recognizing tax law and regulations applied in Turkey.
Developing skills for analyzing practical tax-related problems.
|
|
Course Content
|
This course focuses on the conception and the scope of tax law and rules applied in Turkey. This course covers the fundamental of the sources of tax law; the application of tax law; taxation process; tax offenses and penalties; tax trial law themes. This course aims at explaining the general structure of Turkish Tax System by giving information about income, expenditure and wealth taxes and to gain skills at analyzing of tax problems in practice.
|
|
Course Methods and Techniques
|
-
|
|
Prerequisites and co-requisities
|
None
|
|
Course Coordinator
|
Associate Prof.Dr. FATMA SELEN MADENOĞLU
|
|
Name of Lecturers
|
Associate Prof. KÜBRA ŞİMŞEK
|
|
Assistants
|
Research Assist. MAHİR ALPER BİLGİCİ
|
|
Work Placement(s)
|
No
|
Recommended or Required Reading
|
Resources
|
Basic Concepts and Principles of Tax Law (LO1)
Application Process of Tax Law (LO2, LO3)
Tax Offenses and Penalties (LO1, LO2, LO3, LO4)
Income, Expenditure, and Wealth Tax (LO1, LO3)
Tax Problems in Practice (LO2, LO4)
|
|
Course Notes
|
-
|
|
Documents
|
-
|
|
Assignments
|
-
|
|
Exams
|
-
|
Course Category
|
Mathematics and Basic Sciences
|
%0
|
|
|
Engineering
|
%0
|
|
|
Engineering Design
|
%0
|
|
|
Social Sciences
|
%100
|
|
|
Education
|
%0
|
|
|
Science
|
%0
|
|
|
Health
|
%0
|
|
|
Field
|
%100
|
|
|
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
|
In-Term Studies
|
|
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı
|
1
|
%
40
|
|
Yarıl yılSonu Sınavı/Dönem Projesinin Başarı Notuna Katkısı
|
1
|
%
60
|
|
Total
|
2
|
%
100
|
ECTS Allocated Based on Student Workload
|
Activities
|
Total Work Load
|
|
Belirsiz
|
6
|
6
|
36
|
|
Yazılı Sınav
|
1
|
30
|
30
|
|
Sınıf İçi Aktivitesi
|
14
|
3
|
42
|
|
Okuma
|
14
|
1
|
14
|
|
Final Sınavı
|
1
|
30
|
30
|
|
Total Work Load
| |
|
Number of ECTS Credits 5
152
|
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
| No | Learning Outcomes |
|
1
| Explain the tax law and rules applied in Turkey. |
|
2
| Explain the application process of the tax law applied in Turkey. |
|
3
| Compare the application processes of different taxes, such as income, expenditure, and wealth. |
|
4
| Interpret tax law-related problems faced in practice. |
Weekly Detailed Course Contents
| Week | Topics | Study Materials | Materials |
| 1 |
Basic Concepts and Principles of Tax Law
|
-
|
-
|
| 2 |
Application Process of Tax Law
|
-
|
-
|
| 3 |
Tax Offenses and Penalties
|
-
|
-
|
| 4 |
Income, Expenditure, and Wealth Tax
|
-
|
-
|
| 5 |
Tax Problems in Practice
|
-
|
-
|
Recommended Optional Programme Components
Contribution of Learning Outcomes to Programme Outcomes
Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant
https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=79314&lang=en