TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ305 |
| Name | Turkish Tax System I |
| Term | 2018-2019 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Güz)
(A Group)
(Ins. in Charge)
Prof. Dr. SONER YAKAR (Güz) (B Group) (Ins. in Charge) |
Course Goal / Objective
It examines all aspects of the income tax which is included in the Turkish tax system and which is one of the most important income sources of the state
Course Content
Definition of income tax, its place in history and tax revenues, The subject of income tax, Definition of earnings and revenues entering to income, Earnings exempted from income tax, Expenses to be deducted from income tax, Tax base, Tax base and tax rate, Taxation period, Tax declaration and payment, Provisional tax.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can define income and can list gains and revenues subject to taxation |
| LO02 | According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey |
| LO03 | Describe commercial gain and know how to determine commercial gain on a balance sheet basis |
| LO04 | Business income may be determined by the business account and simple procedure, exceptions and exemptions |
| LO05 | Describe agricultural gain and know the detection procedures |
| LO06 | Define wage and know taxation procedures |
| LO07 | Can recognize self-employment gains and detection procedures |
| LO08 | With the midterm, the student's achievement is assessed and feedback is presented |
| LO09 | Real estate may declare capital gains and explain the taxation of rental income |
| LO10 | Describes the possession of the securities capital and explains its taxation |
| LO11 | Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation |
| LO12 | They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations |
| LO13 | Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date. |
| LO14 | With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations |
| LO15 | Prepare declaration with application examples and calculate the İncome tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 3 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 4 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 0 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 0 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 0 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 4 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 4 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 4 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 4 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 1 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 0 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 4 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Concept of Income Tax | Reading | |
| 2 | Liability in Income Tax | Reading | |
| 3 | Business Profit | Reading | |
| 4 | Business Profit (continue) | Reading | |
| 5 | Agricultural earnings | Reading | |
| 6 | Wages | Reading | |
| 7 | Self-employed Profit | Reading | |
| 8 | Mid-Term Exam | Pre-midterm study | |
| 9 | Real Estate Capital Return | Reading | |
| 10 | Return of Securities Capital | Reading | |
| 11 | Other Earnings and Bills | Reading | |
| 12 | Income Collection and Declaration | Reading | |
| 13 | Calculation and Payment of Income Tax | Reading | |
| 14 | Application Examples | General repetition and oversight | |
| 15 | Application Examples | General repetition and oversight | |
| 16 | Term Exams | Pre-test work | |
| 17 | Term Exams | Pre-test work |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||