TÜRKÇE
ENGLISH
Information
| Code | PF730 |
| Name | Turkish Tax System Analysis |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
1 |
Course Goal / Objective
The aim of this course is to analyze and evaluate the issues related to taxes collected in accordance with the tax laws in force.
Course Content
Income tax, corporate tax, value added tax, excise duty, inheritance and transfer tax, motor vehicle tax and other taxes are analyzed in terms of tax systematics and tax techniques and analyzed for financial and non-financial purposes.
Course Precondition
NONE
Resources
Türk Vergi Sistemi, Doğan Şenyüz, Mehmet Yüce , Adnan Gerçek; Özel vergi kanunları
Notes
Articles given in the course
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Evaluates the general structure of the Turkish tax system |
| LO02 | Compare the historical development of taxes |
| LO03 | Analyzes the tax types in Turkish tax system |
| LO04 | Discuss and analyze the problems of Turkish tax system |
| LO05 | Evaluate and analyze Turkish tax system |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | 5 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 1 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General information about the course and course content | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 2 | General structure of Turkish tax system | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 3 | Analysis of the Turkish tax system in terms of secular, social and legal state | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 4 | Analysis of income tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 5 | Analysis of corporate tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 6 | Analysis of value added tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 7 | Analysis of excise duty | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Ödev, Performans Değerlendirmesi |
|
| 9 | Customs taxes and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 10 | other indirect taxes | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 11 | Analysis of other indirect taxes | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 12 | Inheritance tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 13 | Property tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 14 | Motor vehicles tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 15 | General Evaluation and Discussion | interpretation, understanding, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||