TÜRKÇE
ENGLISH
Information
| Code | MUV252 |
| Name | Turkish Tax System |
| Term | 2024-2025 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 |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör.Dr. Ebru CANIKALP
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to understand the structure, functioning, practical examples and legal methodology of income, expenditure and wealth taxes in the Turkish Tax System classification.
Course Content
The structure and functioning of income, expenditure and wealth taxes in the Turkish Tax System classification
Course Precondition
There are no prerequisites for the course.
Resources
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2021. Nurettin Bilici, Türk Vergi Sistemi, 47.Baskı, Ankara: Savaş Yayınları, 2022
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the subject and taxpayer of income tax and determines its base. |
| LO02 | Summarizes and provides examples of the definition, nature, and determination methods of each income component. |
| LO03 | Defines and lists the stages of declaration, assessment and payment of income tax |
| LO04 | Defines the subject of corporate tax, its taxpayer, the event that gives rise to tax, and determines its base. |
| LO05 | Defines and lists the stages of declaration, assessment and payment of corporate tax |
| LO06 | Defines the subject of expenditure taxes, the taxpayer, the event that gives rise to the tax, and determines the tax base. |
| LO07 | Defines the scope and operation of Special Consumption Tax |
| LO08 | Defines the scope and operation of other expenditure and wealth taxes. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | 5 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | 2 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Some Concepts and Explanations Regarding Income Tax: Concept of Income, Characteristics of Taxable Income, Subject and Liability of Income Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Income Elements: Definition of Commercial Earnings, Determination Methods and Withholding | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Income Elements: Definition, Determination Methods and Withholding of Agricultural Earnings | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Income Elements: Definition of Wage, Methods of Determination and Withholding | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | Income Elements: Definition, Determination Methods and Withholding of Movables and Real Estate | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Income Elements: Definition, Determination Methods and Withholding of Self-Employment Earnings | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Declaration of Income, Assessment and Payment of Income Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 8 | Mid-term exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Subject of Corporate Tax, Tax-Giving Event, Liability, Base Determination | Lecture notes | Öğretim Yöntemleri: Anlatım |
| 10 | exemptions and Exceptions in Corporate Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Declaration, Assessment and Payment of Corporate Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | SKatma Değer Vergisinin Konusu, Mükellefiyeti, Vergiyi Doğuran Olay; Matrah, Oran ve İndirimi | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Subject of Special Consumption Tax, Tax-Giving Event, Responsible Person, Exemption and Exception; Base, Assessment and Payment | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 14 | Diğer Vergilerin Konusu, Vergiyi Doğuran Olayı, Sorumlusu , Muafiyeti ve İstisnası; Matrahı, Tarhı ve Ödenmesi | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Other tax applications | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | final exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | final exam | Lecture notes | 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 | ||