BAC416 Turkish Tax System

4 ECTS - 3-0 Duration (T+A)- 8. Semester- 3 National Credit

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
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

Update Time: 17.11.2022 11:31