GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX LAW II/HUK-314
Course Title: TAX LAW II
Credits 3 ECTS 3
Semester 6 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Hilmi UNSAL
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr
 -- EMAIL(S) OF LECTURER(S)
  hunsal@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
The definition and purpose of Turkish tax system, general outlook of the taxes in Turkish tax system and tax on income
Having information about the subjects the of the lesson on the level that you can analysis them,
Understanding Turkish tax system and different types of taxes
having information about income and annuity liable to Income Tax, exemption, exception and tax reductions, types of tax liabilities and returns, times
To have a good grasp of the subjects by the examples from everyday life
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  TAX LAW I
 --COURSE CONTENT
1. Week  The definition and purpose of Turkish tax system, general outlook of the taxes in Turkish tax system and tax on income
2. Week  Income tax systems and the analysis and assesment of unitary income tax system
3. Week  The progress and importance of income tax and the types of tax liability
4. Week  The scope, the taxation and the analysis of commercial and agricultural profits
5. Week  The scope, the taxation and the analysis of self-employment earnings and wages
6. Week  The scope, the taxation and the analysis of and real estate annuity bond and returns on stocks and bonds
7. Week  The scope, the taxation and the analysis of the other earnings and revenues
8. Week  Mid-Term Exam
9. Week  The progress and importance of corporation tax and the types of tax liability
10. Week  The immunity and exemption of corporation tax, inadmissible deductions
11. Week  The liquidation, merger, acquisition, division and exchange of shares on corporation tax
12. Week  The pre-paid tax,and stoppage at source on corporation tax and the deduction of the tax paid
13. Week  Determination of the corporate tax base, the payment of corparate tax and the, the types of tax return
14. Week  Taxes on Expenditure
15. Week  Taxes on wealth and wealth transfer
16. Week  FINAL
 -- RECOMMENDED OR REQUIRED READING
  Vergi Hukuku ve Türk Vergi Sistemi, Hilmi Ünsal
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  none
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
2
30
 Searching in Internet and Library
0
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
0
 Final and Studying for Final
0
 Other
0
 TOTAL WORKLOAD: 
75
 TOTAL WORKLOAD / 25: 
3
 ECTS: 
3
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To have advanced knowledge in the field of law.X
2To have knowledge about laws and the other legislations.X
3To solve disputes in accordance with fundamental principles of law and related legislation.X
4To have the ability to access the necessary resources related to the settlement of disputes.X
5To have knowledge about judicial decisions.X
6To have knowledge about data-bases used in the field of law and to have skills using required software.X
7To have information concerning the methods of theoretical analysis, legal systems and rules.X
8To have knowledge about honesty and goodwill.X
9To have leadership qualities and ability to communicate with experts in other fieldsX
10To be aware of social, scientific and professional ethicsX