ADM4236 TAX LAW AND TURKISH TAXATION SYSTEM
| Course Code: | 3104236 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (3.00 - 0.00) |
| ECTS Credit: | 6.0 |
| Department: | Political Science and Public Adm. |
| Language of Instruction: | English |
| Level of Study: | Undergraduate |
| Course Coordinator: | Assoc.Prof.Dr. ASUMAN GÖKSEL |
| Offered Semester: | Fall Semesters. |
Course Objectives
At the end of this course, the student will learn:
• The fundamental principles of taxation and their application in the Turkish Tax System
• The procedures of taxation in Turkey, including tax assessment, collection, and enforcement
• The major tax laws in Turkey, including income tax, corporate tax, value-added tax, and property tax
• The structure and functions of the Turkish Tax Administration and its role in implementing tax policies
Course Content
The course addresses the principles of taxation and Turkish Tax System. It focuses on the sources of the Turkish tax legislation, procedures of taxation, tax laws and applications in Turkey and Turkish Tax Administration.
Course Learning Outcomes
Students who successfully complete this course will be able to:
• Understand the fundamental principles of taxation and their application in the Turkish Tax System, including the concepts of tax base, tax rate, tax incidence, and tax equity
• Analyze the sources of Turkish tax legislation, including the Constitution, tax laws, regulations, and international tax treaties, and their role in shaping the tax system
• Assess the major tax laws in Turkey, including income tax, corporate tax, value-added tax, and property tax, and their application in various sectors and industries
• Evaluate the structure and functions of the Turkish Tax Administration, including its role in implementing tax policies, collecting revenues, and combating tax evasion and avoidance
• Identify the challenges and opportunities for tax reform in Turkey, including issues of tax evasion, tax avoidance, and tax equity, as well as the potential for international tax cooperation and harmonization
Program Outcomes Matrix
| Level of Contribution | |||||
| # | Program Outcomes | 0 | 1 | 2 | 3 |
| 1 | Ability to reach the information they need in their daily lives, and to interpret it | ✔ | |||
| 2 | Being in command of the basic concepts of law | ✔ | |||
| 3 | Understanding the political, economical, and social transformations that occur in a wide range of areas including local and international levels | ✔ | |||
| 4 | Defining and solving problems encountered in political, social, and economic life | ✔ | |||
| 5 | Being conscious, effective and rational citizens who can comprehend the transformations taking place in Turkey and in the world today | ✔ | |||
| 6 | Being professionals who can operate as productive participants in any public organization | ✔ | |||
| 7 | Having the knowledge about how public organizations function and how their decision making processes and mechanisms work | ✔ | |||
| 8 | Developing original solutions to the problems faced in relation to their own area of interest | ✔ | |||
| 9 | Critical thinking ability | ✔ | |||
| 10 | Being in command of the interdisciplinary approaches | ✔ | |||
0: No Contribution 1: Little Contribution 2: Partial Contribution 3: Full Contribution