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Course Description Course Name : Fiscal Law II Course Code : HKS322 Course Type : Optional Level of Course : First Cycle Year of Study : 3 Course Semester : Spring (16 Weeks) ECTS : 3 Name of Lecturer(s) : Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ Learning Outcomes of the Course : Comments on the overall appearance of the Turkish tax system. Determines the tax base. Explains the issue of corporate tax and payers and the tax base Explains the basic concepts of Value Added Tax and the taxation procedure. Evaluates the scope and functioning of the Special Consumption Tax. 6. Explains the other taxes on spending. Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193. Furthermore, Taxes on spending and wealth in Turkish Tax System will be taught. Course Contents : The programme consists of taxes on spending and wealth and corporate İncome and the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues. Language of Instruction : Turkish Work Place : Classrooms will be determined bt the Faculty   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Income tax and trade earnings Related book´s chapters Traditional teaching methods 2 Determination of the commercial gain Related book´s chapters Traditional teaching methods 3 Taxation of agricultural incomes Related book´s chapters Traditional teaching methods 4 Taxation of wages and self-employment earnings Related book´s chapters Traditional teaching methods 5 Taxation of the other elements of income Related book´s chapters Traditional teaching methods 6 The corporate tax Related book´s chapters Traditional teaching methods 7 Motor vehicle tax Related book´s chapters Traditional teaching methods 8 Midterm exam 9 succession duties Related book´s chapters Traditional teaching methods 10 succession duties Related book´s chapters Traditional teaching methods 11 Private consumption and private communication tax Related book´s chapters Traditional teaching methods 12 stamp duty Related book´s chapters Traditional teaching methods 13 property tax Related book´s chapters Traditional teaching methods 14 Case study and its solution 15 Case study and its solution 16/17 Final exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Prof. Dr. Abdurrahman AKDOĞAN: Vergi Hukuku ve Türk Vergi Sistemi, 9. Baskı, Gazi Kitabevi, Ankara, 2009. Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Communicates with colleagues in a foreign language and keeps up with international developments in the field of law. 1 2 Conducts scientific studies in the field. 3 3 Has general legal knowledge in the field of information systems and demonstrates the ability to use required soft wares 2 4 Has a basic knowledge of the codification process and how to use newly gained legal knowledge in their work environment. 1 5 Knows the rules regulating the relationship between the state and society,and between the estate and the individual, and can interpret these rules. 2 6 Takes on tasks; the administrative organization of the country´s governor, the governor, the chief of police, inspectors, also in areas such as banking and finance senior positions and so on. 1 7 Has theoretical information of legal systems, rules, and review methods 3 8 Knows the historical and sociological development process of law and legal norms 4 9 Has knowledge of the relevant regulations, decisions of judicial bodies, their development and the relevant scientific assessments. 1 10 Knows how to access and use local and international law sources. 1 11 Has the skills needed to work as a judge, prosecutor, lawyer, notaryor legal counsel after graduating from the School of law. 3 12 Has sufficient knowledge of the common laws that govern the use of skilled workers in the public and private sector 1 13 Understands and uses the basic concepts of law; has the ability to conduct legal and normative research, predicts outcomes of decisions taken, develops strategical solutions while taking into account cause and effect relationships. 1 14 Is legally objective and has an impartial attitude towards daily events, is honest and morally ethical; all of which are characteristics or equired of lawyers. 1 15 Develops critical thinking skills in order to re-interpret laws according to the needs of humanity 2 16 Has written and oral communication skills, can convey ideas to other using persuasive speech, is capable of producing alternative solutions and can analyze information. 1 17 Has the ability to work in groups, participate in class activities, analyze hypothetical case studies and to attend professional and academic visits. 0 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 16 2 32     Out of Class Study (Preliminary Work, Practice) 16 2 32 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 1 1     Final Exam 1 1 1 Total Workload: 66 Total Workload / 25 (h): 2.64 ECTS Credit: 3