TÜRKÇE
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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV282 |
| Name | Turkish Tax System II |
| Term | 2025-2026 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Betül ŞENGÜL |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To provide theoretical information about a basic part of the Turkish tax system and to ensure that this information is used in practical life.
Course Content
The place and importance of corporate tax in the tax system, the subject and taxpayer of corporate tax, the base and rate of corporate tax, declaration and payment of corporate tax, declaration and payment of value added tax, analysis of real estate tax, analysis of motor vehicle tax, analysis of inheritance and transfer tax, analysis of customs duty and banking and insurance transactions tax constitute the content of this course.
Course Precondition
no
Resources
Turkish Tax System-2022-Ekin Publishing House- Authors: Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek
Notes
Turkish Tax System, Nurettin Bilici
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the scope and taxpayers of Corporate Tax. |
| LO02 | Explain the Value Added Tax system |
| LO03 | Lists the Value Added Tax payer, delivery and deemed delivery cases. |
| LO04 | Calculates value added tax, explains the taxation period and payment |
| LO05 | Explains Special Consumption Tax, BSMV and Customs Duty, municipal taxes |
| LO06 | Explains the tax regime regarding Real Estate Tax |
| LO07 | Explains the tax regime for Motor Vehicle Tax |
| LO08 | Explains the tax regime regarding Inheritance and Transfer Tax |
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. | 3 |
| 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. | 4 |
| 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 | Definition of Corporate Tax and Liability | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 2 | Exemption from Corporate Tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Income Exempt from Corporate Tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Expenses that can be deducted/not deducted from corporate tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım |
| 5 | Calculation of Corporate Tax and Profit Distribution in Corporations | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Örnek Olay, Bireysel Çalışma |
| 6 | Declaration and payment of corporate tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Örnek Olay, Bireysel Çalışma |
| 7 | Definition, Characteristics and Subject of Value Added Tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Liability for Value Added Tax and the Event That Gives Birth to Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Exceptions and Exemptions in Value Added Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım |
| 11 | Calculation and Payment of Value Added Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Örnek Olay, Bireysel Çalışma |
| 12 | Special Consumption Tax, BSMV, Customs Duty, Municipality Taxes | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Property Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Motor Vehicle Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Inheritance and Transfer Tax | Preparing for the exam from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparing for the exam 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 | ||