| Teaching Staff
|
Öğr.Gör.Gülbahar Güler Boyraz |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
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| Recommended Optional Programme Component |
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| Course Objectives |
The aim of this lecture is providing detailed knowledge on the fundamentals and basic concepts of Turkish law of stamp duty and fees which are among the most important resources of government revenues and providing knowledge on putting what they learnt into practice. |
| Course Content |
In this course basic concepts, subject, tax-payer and tax-withholder, calculation, payment types of stamp duty and fees, exemptions and dispensations on stamp duty and fees will be examined. |
| Learning Outcomes (LO) |
1. Gaining pre-knowledge on the basic concepts of Turkish tax law.
2. Gaining knowledge on subject, tax-payer and tax-withholder, calculation, payment types and taxable event of stamp duty.
3. Gaining knowledge on the historical background and legal nature of fees and their place on government revenues.
4. Gaining knowledge on types, payers and other concepts of fees and gaining ability to provide solution to problems regarding those.
5. Gaining the ability to apply their knowledge on problems regarding stamp duty and fees. |
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Introduction to tax law, basic concepts of tax law and system of Turkish tax law. |
| 2. Week |
Subject, taxable event, and calculation of stamp duty. |
| 3. Week |
Tax-payer and tax-withholder of stamp duty. |
| 4. Week |
Payment types of stamp duty. |
| 5. Week |
Exemptions and dispensations on stamp duty. |
| 6. Week |
Historical background of fees, their place on government revenues and comparision with other government revenues. |
| 7. Week |
Types of fees, general overlook to Code of Fees and tariffs. |
| 8. Week |
MIDTERM EXAM |
| 9. Week |
Judgment fees I: Court fees. |
| 10. Week |
Judgment fees II: Execution and bankruptcy fees. |
| 11. Week |
Judgment fees III: Tax court fees. |
| 12. Week |
Other litigation costs. |
| 13. Week |
Land registry and cadastre fees and notary fees. |
| 14. Week |
Payers and withholders of fees, and exemptions and dispensations on judgment, land registry and cadastre, notary fees. |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
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| Practice (%) |
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| Labs (%) |
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| Projects/Field Work (%) |
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| Seminars/Workshops (%) |
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| Final (%) |
60 |
| Other (%) |
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| Total(%) |
100 |
|
| Course Book (s) and/or References |
Erdoğan Öner; Vergi Hukuku ve Türk Vergi Sistemi, Ankara, 2014.
Burak Pınar; Yargı ve İcra Harçları, İzmir, 2006.
Nuri Değer; Damga Vergisi Uygulaması, Ankara, 2012.
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| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PY-1 | PY-2 | PY-3 | PY-4 | PY-5 | PY-6 | PY-7 | PY-8 | PY-9 | PY-10 | PY-11 | PY-12 | ÖÇ-1 | 3 | | | | | | | | 3 | | 4 | | ÖÇ-2 | | | | | | | | | | | 4 | | ÖÇ-3 | | | | | | | | | | | 4 | | ÖÇ-4 | | | | | | 3 | | | 3 | | 4 | | ÖÇ-5 | | | | | | | | | | | 3 | 3 |
|