TÜRKÇE
ENGLISH
Information
| Code | BAC416 |
| Name | Turkish Tax System |
| Term | 2022-2023 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to teach the tax types on income, expenditure and wealth in the general structure of the Turkish Tax System and some examples of taxes.
Course Content
Examining the types of income, expenditure and wealth taxes in the Turkish tax system.
Course Precondition
No prerequisites for the course
Resources
Turkish Tax System (45th Edition), Nurettin Bilici, 2022, Istanbul, Savaş Publishing House.
Notes
Turkish Tax System, 2019, Anadolu University Press.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/ He explains the concept of income and the general structure of the Turkish Tax System. |
| LO02 | She/ He explains the elements of income and its taxation. |
| LO03 | Determination and taxation of Commercial Income, one of the income tax elements. |
| LO04 | Agricultural income definition and taxation. |
| LO05 | Explains Wages, Self-Employed Earnings, Real Estate and Securities Capital Revenues, Other Earnings and Revenues. |
| LO06 | Tells the types of levy of income tax. |
| LO07 | She/ He explains the subject of corporate tax, taxation of taxpayers. |
| LO08 | She/ He explains the types of taxes on expenditures and wealth. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction of the course, the concept of income, the general structure of the Turkish Tax System | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Types of Earnings (Commercial Earning) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 3 | Types of Earnings (Commercial Earning, Agricultural Earning, Wages) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 4 | Types of Earnings (Wages, Self-Employment Income, Real Estate Income) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 5 | Types of Earnings (Real Estate Income, Earning on Movable Assets, Other Income and Earnings) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Imposition of income tax | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | The corporation tax | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | The corporation tax continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | The taxes on expenditure | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | The taxes on expenditure continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 12 | Other spending taxes | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | The taxes on wealth | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 14 | The taxes on wealth continue | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Assessment of taxes on income, expenditure and wealth, Final exam | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama, Gösterip Yaptırma, Soru-Cevap |
| 16 | Term Exams | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||