MAB761 - COMPARATIVE TAX SYSTEMS
| Course Name | Code | Semester | Theory (hours/week) |
Application (hours/week) |
Credit | ECTS |
|---|---|---|---|---|---|---|
| COMPARATIVE TAX SYSTEMS | MAB761 | 1st Semester | 3 | 0 | 3 | 7 |
| Prequisites | None | |||||
| Course language | Turkish | |||||
| Course type | Must | |||||
| Mode of Delivery | Face-to-Face | |||||
| Learning and teaching strategies | Lecture Discussion | |||||
| Instructor (s) | Department Staff | |||||
| Course objective | The purpose of this course is comparing the tax policies applied in Turkey with applications in other countries and analyzing the reasons for the differences. | |||||
| Learning outcomes |
| |||||
| Course Content | Taxing policies applied in Turkey and other countries | |||||
| References | Foreign and local articles on the subject, European Union and Turkey, Nurettin Bilici | |||||
Course outline weekly
| Weeks | Topics |
|---|---|
| Week 1 | Income Tax-comparative analysis |
| Week 2 | Corporate Income Tax - a comparative analysis |
| Week 3 | Value Added Tax - a comparative analysis |
| Week 4 | Excise Tax - a comparative analysis |
| Week 5 | Wealth Taxes-comparative analysis |
| Week 6 | Mid-term exam |
| Week 7 | Tax Wedge-Comparative Analysis |
| Week 8 | Tax Audit-A Comparative Analysis |
| Week 9 | Comparative Analysis of Taxes on Income Distribution Effects |
| Week 10 | Tax Harmonization |
| Week 11 | Mid-term exam |
| Week 12 | Taxation and Business Cycle |
| Week 13 | Double Taxation Agreements |
| Week 14 | Taxation effect of economic growth |
| Week 15 | Tax Incidence |
| Week 16 | General examination |
Assesment methods
| Course activities | Number | Percentage |
|---|---|---|
| Attendance | 0 | 0 |
| Laboratory | 0 | 0 |
| Application | 0 | 0 |
| Field activities | 0 | 0 |
| Specific practical training | 0 | 0 |
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Project | 0 | 0 |
| Seminar | 0 | 0 |
| Midterms | 2 | 50 |
| Final exam | 1 | 50 |
| Total | 100 | |
| Percentage of semester activities contributing grade succes | 2 | 50 |
| Percentage of final exam contributing grade succes | 1 | 50 |
| Total | 100 | |
WORKLOAD AND ECTS CALCULATION
| Activities | Number | Duration (hour) | Total Work Load |
|---|---|---|---|
| Course Duration (x14) | 14 | 3 | 42 |
| Laboratory | 0 | 0 | 0 |
| Application | 0 | 0 | 0 |
| Specific practical training | 0 | 0 | 0 |
| Field activities | 0 | 0 | 0 |
| Study Hours Out of Class (Preliminary work, reinforcement, ect) | 14 | 8 | 112 |
| Presentation / Seminar Preparation | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Homework assignment | 0 | 0 | 0 |
| Midterms (Study duration) | 2 | 10 | 20 |
| Final Exam (Study duration) | 1 | 36 | 36 |
| Total Workload | 31 | 57 | 210 |
Matrix Of The Course Learning Outcomes Versus Program Outcomes
| D.9. Key Learning Outcomes | Contrubition level* | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1. The student deepens the actual and advanced knowledge in his/her field by leaning to his/her graduate competence, reaches original definations to bring innovation to his/her field. The student realized interdisciplinary interaction andcome to original conclusions by using expert's knowledge in analysis, synthesis and evaluation of new and complex ideas. | X | ||||
| 2. The student has knowledge and interpretation skills about economic and fiscal phases of societies and relations between societies. | X | ||||
| 3. The student has the skill of knowledge transferring the knowledge in his/her filed. | X | ||||
| 4. The student has mastered basic knowledge of statistics and processes of reasonning which are necessary for his/her field. | X | ||||
| 5. The student has skills of analyzing teh knowledge he/she acquired in his/her field, interpreting and evaluating them using the knowledge he/she brought from other fields, making suggestions for solution, evaluating critical approaches. Within the process he/she behaves in harmony with cultural, scientific and ethical values. | X | ||||
| 6. The student can prepare reports and works inaccordance with academic rules in the light of the knowledge he/she acquired in his/her field. | X | ||||
| 7. The student produces new information by interpreting the acqired knowledge. He/she makes original presentations in national and/or international meetings, has published at least one article as an individual or within the team. | X | ||||
| 8. The student aware of the continuity of education an learning. | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest