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Course Code: 
ATD 457
Course Type: 
Area Elective
P: 
3
Lab: 
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: 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 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

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