MIDDLE EAST TECHNICAL UNIVERSITY

Faculty of Economics and Administrative Sciences

Department of Politics and Public Administration

Course Title	TAX LAWS & TURKISH TAX SYSTEM		Course Code and Term	ADM-436 (Spring-2007)
Instructor	Ahmet BAŞPINAR Tel: 4151462 E-mail: abaspinar@bumko.gov.tr
Office Hours	…………………………………………..
Course Description	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.
Grading	Attendance is compulsory. There will be one midterm exam and final exam. In addition, there will be one term paper. Midterm exam has a weight of 35 percent, while final 35 percent. The weight of term paper is 30 percent of your grade.
Course Materials	Required materials are to be given by the instructor.
Other Materials	In English: * Derdiyok, Türkmen, Turkish Tax Laws and Other regulations Concerning Foreign Investors, Ministry of Finance, 1999 * Rosen, Harvey; Public Finance, Irwin, Homewood, 1991. In Turkish: * Akdoğan, Abdurrahman; Türk Vergi Sistemi ve Uygulaması, 4. Baskı, Gazi Kitabevi, Ankara, 2003 * Bilici, Nurettin; Vergi Hukuku, 11. Baskı, Seçkin Yayıncılık, Ankara, 2005 * Erginay, Akif. Vergi Hukuku, 13. Baskı, Savaş Yayınları, Ankara 1998 * Işık, Abdulkadir, Habip Yıldız, Temel Gürdal, Nurullah Altun, Nevran Karaca, Filiz Aygen ve Tarkan Peran, Vergi Hukuku ve Türk Vergi Sistemi (Ders Notları), Sakarya Kitabevi, Sakarya, 2004 * Kırbaş, Sadık, Vergi Hukuku, 11. Baskı, Siyasal Kitabevi, Ankara 1999. * www.gib.gov.tr
		Course Outline
Week 1		* Introduction
Week 2		* Basic Issues in Taxation: Definition of Tax, Principles of Taxation, Tax Burden etc. * Taxpayer and Persons Liable for Payment
Week 3		* Tax Process * Taxpayer’s Responsibilities and Calculating Periods
Week 4		* Tax Evasion, Tax Crimes and Related Penal Provisions * Tax Authorities and Tax Audit
Week 5		* Reasons that Cease or Lessen Tax Burden and Tax Penalties * Tax Claim
Week 6		Midterm
Week 7		* Personal Income Tax –I
Week 8		* Personal Income Tax -II
Week 9		* Personal Income Tax -III
Week 10		* Corporate Income Tax -I
Week 11		* Corporate Income Tax -II
Week 12		* Value Added Tax
Week 13		* Special Consumption Tax * Banking and Insurance Transaction Tax * Private Communication Tax * Motor Vehicle Tax
Week 14		* Gift and Inheritance Tax * Real Estate Tax * Fiscal Stamp Tax
Week 15		Final