PF808 Tax Incentive Law

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code PF808
Name Tax Incentive Law
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator


Course Goal / Objective

It is the explanation of tax incentives in the Turkish tax system and other laws and the conditions for benefiting from these incentives.

Course Content

Taxes on income, taxes on expenditures, taxes on wealth and tax incentives in other laws.

Course Precondition

The course has no prerequisites

Resources

Filiz GİRAY, Vergi Teşvik Sistemi ve Uygulamaları, Ekin yayınevi,3. baskı.United Nations and CIAT, Design and assessment of Tax Incentives in developing countries, 2018.

Notes

Current articles and relevant legislation on the subject


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Learns the incentives included in taxes on income
LO02 Explain the incentives included in the taxes on expenditure.
LO03 Learns the incentives in taxes on wealth
LO04 Learns tax incentives in laws other than tax laws
LO05 Explains the conditions for benefiting from tax incentives


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Belirsiz Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. 3
PLO02 Belirsiz Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. 5
PLO03 Belirsiz Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. 3
PLO04 Belirsiz Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. 4
PLO05 Belirsiz It can independently carry out and publish studies related to the field of finance. 4
PLO06 Belirsiz Follows national and international publications related to her field. 3
PLO07 Belirsiz It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results).
PLO08 Belirsiz She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information.
PLO09 Belirsiz Uses advanced information and communication technologies along with computer software at the level required by the field.
PLO10 Belirsiz Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety.
PLO11 Belirsiz It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions.
PLO12 Belirsiz Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature.
PLO13 Belirsiz Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems.
PLO14 Belirsiz Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems.
PLO15 Belirsiz Sets a vision and target for the organization/institution related to the field of study.
PLO16 Belirsiz Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field.


Week Plan

Week Topic Preparation Methods
1 Tax incentives in the Income Tax Law 1 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
2 Tax incentives in the Income Tax Law 2 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
3 Tax incentives in the Corporate Tax Law 1 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
4 Tax incentives in the Corporate Tax Law 2 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Tartışma
5 Tax incentives in the Value Added Tax Law 1 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
6 Tax incentives in the Value Added Tax Law 2 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Tartışma
7 Tax incentives in the Special Consumption Tax Law It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam Midterm preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Tax incentives included in other taxes on expenditure It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım, Tartışma
10 Tax incentives in the Property Tax Law It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
11 Tax incentives included in other taxes on wealth It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım, Tartışma
12 Tax incentives in the Law on Municipal Revenues No. 2464 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım, Tartışma
13 Tax incentives in other laws 1 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
14 Tax incentives in other laws 2 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım, Tartışma
15 Tax incentives in other laws 3 It is necessary to read articles and books on the subject. Öğretim Yöntemleri:
Anlatım
16 Term Exams final exam preparation Ölçme Yöntemleri:
Ödev
17 Term Exams final exam preparation Ölçme Yöntemleri:
Ödev


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 08.05.2024 11:28