TÜRKÇE
ENGLISH
Information
| Code | MV-202 |
| Name | Turkish Tax System |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. RESUL TELLİ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Recognize the Turkish tax system , we have Types of Information on Tax Obligation Owning is to carry out in accordance with the rules of tax relations
Course Content
Examination of the Turkish Tax System and Tax Type .
Course Precondition
none
Resources
Osman PEHLIVAN. Tax Law Textbook. 2021
Notes
Current academic publications on Turkish Tax Legislation
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | The historical development of taxes can be compared over periods. |
| LO02 | Knows the taxes in the Turkish Tax System. |
| LO03 | The subject of the income tax can define the liability, the taxation of the income tax. |
| LO04 | To learn the general principles of taxation on expenditures. |
| LO05 | The concept of Value Added Tax is going to be conceptualized. |
| LO06 | Will be able to express the basic items of private consumption tax. |
| LO07 | It will have basic legal knowledge about the taxation on wealth. |
| LO08 | The subject of the real estate tax will be able to express the general principles about the taxpayer, the accounting and the payment. |
| LO09 | The basic elements of the Motor Vehicle Tax will be assessed. |
| LO10 | Learn the basic qualifications of inheritance and transfer tax. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | 1 |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 5 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 2 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 1 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 2 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Informing about the introduction of the course, learning outcomes, importance and measurement method | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Practices on Tarpaulin and Tarh Procedures | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Taxation of Tax Practices | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Practices to Transfer of Taxable Payday | Page on the Textbook | Öğretim Yöntemleri: Soru-Cevap, Problem Çözme |
| 5 | Practice Examples and Studies on Tax Audit | Page on the Textbook | Öğretim Yöntemleri: Tartışma, Beyin Fırtınası |
| 6 | Documents on Tax Dispute Resolution in Administrative Stages | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası |
| 7 | Documents Regarding the Settlement of Tax Disputes at the Judicial Stage | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Page on the Textbook | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Income Tax Practices: Income concept and taxation procedures | Page on the Textbook | Öğretim Yöntemleri: Tartışma, Problem Çözme |
| 10 | Practices Related to Declaration and Elements of Income and Taxation Practices | Page on the Textbook | Öğretim Yöntemleri: Soru-Cevap, Problem Çözme |
| 11 | Applications for Institutional Tax | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 12 | Taxes Taken Over Wealth, Applications About Wealth Taxes Received From Wealth Transfer | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 13 | Tax-related Applications (Value-Added Tax) | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Practices Related to Taxes | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 15 | Other Expenditure Taxes | Page on the Textbook | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | Page on the Textbook | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Page on the Textbook | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||