MUV252 Turkish Tax System

3 ECTS - 2-0 Duration (T+A)- 4. Semester- 2 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Assessment
Student Workload - ECTS

Information

Unit CEYHAN VOCATIONAL SCHOOL
Code MUV252
Name Turkish Tax System
Term 2019-2020 Academic Year
Semester 4. Semester
Duration (T+A) 2-0 (T-A) (17 Week)
ECTS 3 ECTS
National Credit 2 National Credit
Teaching Language Türkçe
Level Ön Lisans Dersi
Type Normal
Label C Compulsory
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. DİLEK NESRİN KONAKLI
Course Instructor Öğr. Gör. Dr. EBUBEKİR ALYU (Bahar) (A Group) (Ins. in Charge)


Course Goal / Objective

The aim of this course is to give an understanding of Turkish tax system and its functioning. After taking this course, students are expected to have a broader perspective on tax types especially on income tax and corporate tax.

Course Content

Tax crime and punishments, income tax, Cooperate tax ,VAT,Motor Vehicle Tax, Environmental tax, Inherits and gift tax ,banking and insurance transactions,special consumption tax, stamp duty, Real Estate tax

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Being able to explain functioning of Turkish Tax System.
LO02 Being able to identify types of income.
LO03 Being able to identify type of income obtained in different operating conditions.
LO04 Being able to calculate the income to be declared and the tax to be paid.
LO05 Being able to apply the obligations regarding to taxation during professional life.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. 3
PLO02 Bilgi - Kuramsal, Olgusal Expresses theoretical knowledge regarding accounting practices. 2
PLO03 Bilgi - Kuramsal, Olgusal Writes knowledge about accounting functions and the importance of accounting in management. 2
PLO04 Bilgi - Kuramsal, Olgusal Recognize the basic concepts of economy and stock market.
PLO05 Bilgi - Kuramsal, Olgusal Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. 3
PLO06 Bilgi - Kuramsal, Olgusal Rearranges the data required to solve accounting problems within businesses.
PLO07 Bilgi - Kuramsal, Olgusal Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically.
PLO08 Bilgi - Kuramsal, Olgusal Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them.
PLO09 Bilgi - Kuramsal, Olgusal Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. 5
PLO10 Beceriler - Bilişsel, Uygulamalı Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. 4
PLO11 Beceriler - Bilişsel, Uygulamalı Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. 2
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Prepares calculations in the professional and commercial field.
PLO13 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. 3
PLO14 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment.
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning.
PLO16 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields.
PLO17 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment.
PLO18 Yetkinlikler - İletişim ve Sosyal Yetkinlik He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team.
PLO19 Yetkinlikler - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting.
PLO20 Yetkinlikler - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness of social responsibility, ethical values ​​and social security rights in matters related to the field of accounting.


Week Plan

Week Topic Preparation Methods
1 General principles of taxation Lecture notes
2 Tax crime and punishments Lecture notes
3 Disagreements between taxpayers and tax administration (income tax) Lecture notes
4 Disagreements between taxpayers and tax administration (Cooperate tax) Lecture notes
5 Disagreements between taxpayers and tax administration (VAT) Lecture notes
6 Disagreements between taxpayers and tax administration (Motor Vehicle Tax) Lecture notes
7 Disagreements between taxpayers and tax administration (Environmental tax) Lecture notes
8 Disagreements between taxpayers and tax administration (Inherits and gift tax) Lecture notes
9 Mid term Exam Lecture notes
10 Disagreements between taxpayers and tax administration (banking and insurance transactions) Lecture notes
11 Tax appilication examples Lecture notes
12 Disagreements between taxpayers and tax administration (special consumption tax) Lecture notes
13 Disagreements between taxpayers and tax administration (stamp duty) Lecture notes
14 Disagreements between taxpayers and tax administration (Real Estate tax) Lecture notes
15 Other tax applications Lecture notes
16 final exam Lecture notes
17 final exam Lecture notes


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Homework 100 20
General Assessment
Midterm / Year Total 100 20
1. Final Exam - 80
Grand Total - 100


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 2 28
Out of Class Study (Preliminary Work, Practice) 14 2 28
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 6 6
Final Exam 1 16 16
Total Workload (Hour) 78
Total Workload / 25 (h) 3,12
ECTS 3 ECTS

Update Time: 22.04.2025 11:02