TÜRKÇE
ENGLISH
Information
| Code | MVU245 |
| Name | Turkish Tax System and Law |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Emine Selcan KAYMAKCI |
| Course Instructor |
Öğr. Gör. Emine Selcan KAYMAKCI
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
At the end of this course, it is aimed for the student to gain the basic knowledge, skills and attitudes necessary to comprehend the legal information regarding tax, which is an important public revenue, and to understand the types of taxes.
Course Content
Sources of tax law, parties, taxation process, termination of tax debt, tax crimes, tax disputes, tax types
Course Precondition
none
Resources
E.S.KAYMAKÇI: Tax Law Lecture Notes, E.S.KAYMAKÇI: Turkish Tax System Lecture Notes
Notes
Tax Law, Prof. Dr. Nurettin BİLİCİ, April 2021/51. Printing, Savaş Publishing House
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the concepts and basic information about tax law. |
| LO02 | Explains basic information about the taxpayer's duties and rights. |
| LO03 | Explains the concepts and basic information about judicial resolution of tax disputes and tax misdemeanors and crimes. |
| LO04 | Explains income and income tax. |
| LO05 | Explains the concepts of commercial income and agricultural income. |
| LO06 | Explains corporate tax. |
| LO07 | Explains value added tax. |
| LO08 | Explains the taxes collected on wealth. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | 4 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | 3 |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 5 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to Tax Law | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Parties to the Tax | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Taxation Process | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Deadlines in Tax Law | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | End of Tax Debt | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Forced Enforcement Process in Tax Law | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Tax Misdemeanors and Crimes | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Tax Disputes and Solutions | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Turkish Tax System | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Income tax | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Earning Types | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Corporation tax | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | VAT and Other Expenditure Taxes | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Wealth Taxes | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing 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 | 12 | 12 |
| Final Exam | 1 | 12 | 12 |
| Total Workload (Hour) | 80 | ||
| Total Workload / 25 (h) | 3,20 | ||
| ECTS | 3 ECTS | ||