TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV297 |
| Name | Turkish Tax System I |
| Term | 2025-2026 Academic Year |
| Semester | 3. 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 examine all aspects of income tax, which is one of the most important sources of income for the state and is included in the Turkish tax system.
Course Content
The definition of income tax, its history and its place in tax revenues, the subject and taxpayer of income tax, definition of earnings and revenues included in income, earnings exempted from income tax, expenses that can and cannot be deducted from income tax, calculation of tax base, tax schedule and tax rate, tax withholding, taxation period, declaration and payment of tax, provisional tax constitute the content of the 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 | Learn about the Turkish tax system |
| LO02 | Explain the features of income tax |
| LO03 | Defines types of earnings |
| LO04 | According to the income tax law, it can determine who is the taxpayer who should pay tax in Türkiye. |
| LO05 | Defines commercial, agricultural and wage earnings and explains the methods of determination. |
| LO06 | Defines self-employment income, income from immovable property, income from movable property and other income and revenues, and explains which incomes constitute these income elements. |
| LO07 | Explains which incomes will be shown on the declaration and which will be taxed through withholding tax. Lists/explains the types of declarations |
| LO08 | Determines the total income to be declared by a taxpayer who earns income from different income elements with Application Examples and calculates the 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 | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 3 |
| 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 the Turkish Tax System | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | The subject of income tax and the application of taxes on income | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Taxes on income, types of liabilities | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Application on Types of Earnings (Commercial Earnings) | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Agricultural Earnings | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Wage earnings | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Self-Employment Earnings | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Real Estate Capital Income Self-Employment Income | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Capital Income | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Other Earnings and Income | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Income Collection and Declaration | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Calculation and Payment of Income Tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Application Examples | General repetition and review | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Bireysel Çalışma |
| 15 | examples | General repetition and review | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Bireysel Çalışma |
| 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 | ||