TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV252 |
| Name | Turkish Tax System |
| Term | 2020-2021 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(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. 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 | 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 | ||