| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Turkish Tax System | MUH2114 | 4. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Lect. NURBANU OCAK |
| Instructor(s) |
NURBANU OCAK |
| Assistants | |
| Goals | To students; To provide theoretical and up-to-date information about income, corporate tax, real estate tax, VAT and SCT, to apply on income and corporate tax. |
| Course Content | This course includes the practical arrangement of tax types and tax declarations stipulated in the Tax Procedure Law and other tax legislation in order to provide a basis for accounting practices. |
| Learning Outcomes |
- To be able to comprehend the theory and applications of taxes on income, wealth and expenditure. - Can make income, institutions, property tax, VAT and SCT applications |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The General Structure of the Turkish Tax System | Course Hours Verbal Expression Practice |
| 2. Week | Income Tax and Characteristics of Income | Course Hours Verbal Expression Practice |
| 3. Week | Elements of Income | Course Hours Practice Verbal Expression |
| 4. Week | Commercial Gain | Verbal Expression Practice Course Hours |
| 5. Week | Agricultural Earnings | Course Hours Verbal Expression Practice |
| 6. Week | Wage Gain - Self-Employment Gain | Course Hours Verbal Expression Practice |
| 7. Week | Gayrimenkul Sermaye İradı-Menkul Sermaye İradı-Diğer Kazanç ve İratlar | Practice Verbal Expression Course Hours |
| 8. Week | Diğer Kazanç ve İratlar | |
| 9. Week | Kurumlar Vergisi-I | Visual Presentation Practice Course Hours Verbal Expression |
| 10. Week | Kurumlar Vergisi -II | Visual Presentation Course Hours Practice Verbal Expression |
| 11. Week | Servet Üzerinden Alınan Vergiler | Verbal Expression Course Hours Visual Presentation Practice |
| 12. Week | KDV-ÖTV | Practice Visual Presentation Verbal Expression Course Hours |
| 13. Week | Gümrük Vergisi-Banka ve Sigorta Muameleleri Vergisi | Verbal Expression Visual Presentation Practice Course Hours |
| 14. Week | Özel İletişim Vergisi-Şans Oyunları Vergisi | Practice Course Hours Visual Presentation Verbal Expression |
| Course Notes |
| Osman Pehlivan, Tax Law and Turkish Tax System, Trabzon 2006. |
| Program Requirements | Contribution Level | DK1 | DK2 | Measurement Method |
|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | - |
| PY2 | 5 | 5 | 5 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 14 | 3 | 42 |
| Preparation, After Class Study | 14 | 1 | 14 |
| Midterm 1 | 1 | 1 | 1 |
| Homework 1 | 1 | 4.5 | 4.5 |
| Quiz 1 | 14 | 1 | 14 |
| Final | 1 | 1 | 1 |
| Total Workload | 76.5 | ||
| ECTS Credit of the Course | 3.0 | ||
