TÜRKÇE
ENGLISH
Information
| Code | BAC344 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
1 |
Course Goal / Objective
Teaching the types of earnings and the taxes applied to these earnings.
Course Content
Learning the taxes on Income, Expenditures and Wealth.
Course Precondition
None
Resources
Turkish Tax System, Nurettin Bilici, Savaş Kitabevi
Notes
Turkish Tax System, Anadolu Üniversitesi Açıköğretim Fakültesi Yayını
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/He learns income, income tax and its features |
| LO02 | She/He learns the types of earnings |
| LO03 | She/He learns the characteristics of corporate tax |
| LO04 | She/He learns tax types |
| LO05 | She/He learns the calculations of some tax types |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | 1 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 1 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | 1 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | 2 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 1 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course introduction | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 2 | Turkish Tax System, Subject of income tax and taxes on income and related practices | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Taxes on income, types of liability | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 4 | Application on Earning Types (Commercial Earnings) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Application on Earning Types (Commercial Earnings, Agricultural Earnings, Wages) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Application on Earning Types (Wages, Self Employed Earnings, Real Estate Capital Income) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Types of Earnings (Real Estate Capital Earnings, Securities Capital Earnings, Other Earnings and Earnings) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Corporate tax application | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Taxes on Expenditures (Value Added Tax) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Taxes on Expenditures (Special Consumption Tax) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Taxes on Expenditures (Stamp Duty) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 13 | Other spending taxes | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Taxes on wealth | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Gösteri |
| 15 | Evaluation of taxes on income, expenditure and wealth | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | 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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 10 | 10 |
| Final Exam | 1 | 23 | 23 |
| Total Workload (Hour) | 103 | ||
| Total Workload / 25 (h) | 4,12 | ||
| ECTS | 4 ECTS | ||