TÜRKÇE
ENGLISH
Information
| Code | MV220 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. Betül ŞENGÜL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To examine all aspects of income tax, which is included in the Turkish tax system and is one of the most important sources of income for the state.
Course Content
Examination of taxes applied in Turkey; General information about taxes on income, wealth and expenses, calculation, declaration and payment of taxes
Course Precondition
none
Resources
Turkish tax system, Nurettin Bilici
Notes
Turkish tax system, AOF
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To get information about Turkish tax system |
| LO02 | Explains the features of income tax |
| LO03 | Defines earning types |
| LO04 | Explains the features of corporate tax |
| LO05 | List tax types |
| LO06 | Performs some tax calculations |
| LO07 | Explains the development of the Turkish tax system |
| LO08 | List the characteristics of taxes collected on expenditures |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | 3 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course, definition of Turkish Tax System | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Application with subject of income tax and taxes on income | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Taxes on income, types of liability | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Application with types of Earnings (Commercial Earnings) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Application with types of earnings (commercial earnings, agricultural earnings, fees) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Application with types of earnings (wages, self-employment earnings, real estate capital) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Application with types of Earnings (Real Estate Capital, Securities of Capital, Other Earnings and Assets) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Application with corporate tax | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Application with taxes on expenditure (Value Added Tax, Stamp Duty, Special Consumption Tax) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Taxes on expenditure (Special Consumption Tax) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Application with taxes on expenditure (Stamp Duty) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Other expense taxes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Taxes on wealth | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Evaluation of taxes on income, expenditure and wealth | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | 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 | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||