TÜRKÇE
ENGLISH
Information
| Code | IPFS302 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
1 |
Course Goal / Objective
To be able to dominate the tax laws in force.
Course Content
Material tax law constitutes the content of this course.
Course Precondition
NONE
Resources
Turkish Tax Law(s),-2020-Yetkin Yayıncılık, Ahmet Başpınar,
Notes
Other Tax Laws
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can define income and can list gains and revenues subject to taxation |
| LO02 | According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey |
| LO03 | Describe commercial gain and know how to determine commercial gain on a balance sheet basis |
| LO04 | Business income may be determined by the business account and simple procedure, exceptions and exemptions |
| LO05 | Describe agricultural gain and know the detection procedures |
| LO06 | Define wage and know taxation procedures |
| LO07 | Can recognize self-employment gains and detection procedures |
| LO08 | With the midterm, the student's achievement is assessed and feedback is presented |
| LO09 | Real estate may declare capital gains and explain the taxation of rental income |
| LO10 | Describes the possession of the securities capital and explains its taxation |
| LO11 | Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation |
| LO12 | They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations |
| LO13 | Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date. |
| LO14 | With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations |
| LO15 | Prepare declaration with application examples and calculate the İncome tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy sciece and the well-running conditions of the market economy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | 1 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce nymerical and policy options when confronted with problems | 1 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Use the theory of economics in the analysis of economic events | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Use computer programs, do synthesis and present prepared data efficiently | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Apply the methods of economic analysis. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and aquire abiliy in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | 3 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Take responsibility individually and/or in a team, take leadership and work effectively | 1 |
| PLO12 | Beceriler - Bilişsel, Uygulamalı | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself | 5 |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and present effectively | 4 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life | 1 |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Understand and interpret related peoples´ feelings, thoughts and behaviours correctly; express him-/herself accurately in written and oral language | 4 |
| PLO16 | Yetkinlikler - Öğrenme Yetkinliği | Question traditional approaches, practices and methods. | |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Recognize and apply social, scientific and professional ethical values. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Concept of Income Tax | Reading | Öğretim Yöntemleri: Anlatım |
| 2 | Liability in Income Tax | Reading | Öğretim Yöntemleri: Anlatım |
| 3 | Business Profit 1 | Reading | Öğretim Yöntemleri: Anlatım |
| 4 | Business Profit 2 | Reading | Öğretim Yöntemleri: Anlatım |
| 5 | Agricultural earnings | Reading | Öğretim Yöntemleri: Anlatım |
| 6 | Wages | Reading | Öğretim Yöntemleri: Anlatım |
| 7 | Self-employed Profit | Reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Real Estate Capital Return | Reading | Öğretim Yöntemleri: Anlatım |
| 10 | Return of Securities Capital | Reading | Öğretim Yöntemleri: Anlatım |
| 11 | Other Earnings and Bills | Reading | Öğretim Yöntemleri: Anlatım |
| 12 | Income Collection and Declaration | Reading | Öğretim Yöntemleri: Anlatım |
| 13 | Calculation and Payment of Income Tax | Reading | Öğretim Yöntemleri: Anlatım |
| 14 | Application Examples 1 | General repetition and oversight | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 15 | Examples 2 | General repetition and oversight | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||