| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Turkish Tax System | MUH4191 | 4. Semester | 3 + 0 | 3.0 | 3.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Lect. Gürkan EFE |
| Instructor(s) |
Gürkan EFE |
| Assistants | |
| Goals | The aim of this course is to explain the types of taxes and sources of tax incomes which have a significant share in the basic income of the state. |
| Course Content | Income tax, corporate tax, KDV, ÖTV, stamp tax, customs duty, BSMV, ÖİV, games of chance tax, real estate tax, inheritance tax, MTV |
| Learning Outcomes |
- To learn the tax types in Turkish tax system - To learn the types of income subject to tax |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Basic Information About Income Tax | |
| 2. Week | Types Of Earning Subject To Income Tax | |
| 3. Week | Types Of Earning Subject To Income Tax | |
| 4. Week | Types Of Earning Subject To Income Tax | |
| 5. Week | Types Of Earning Subject To Income Tax | |
| 6. Week | Corporate Tax | |
| 7. Week | Corporate Tax | |
| 8. Week | Midterm Exam | |
| 9. Week | Value Added Tax | |
| 10. Week | Value Added Tax | |
| 11. Week | Special Consumption Tax | |
| 12. Week | Stamp Duty and Customs Duty | |
| 13. Week | Other Taxes on Spending | |
| 14. Week | Property Tax, Inheritance Tax, Motor Vehicle Tax |
| Türk Vergi Hukuku ve Türk Vergi Sistemi (Şükrü KIZILOT, Metin TAŞ) |
| Program Requirements | Contribution Level | DK1 | DK2 | Measurement Method |
|---|---|---|---|---|
| PY1 | 4 | 0 | 0 | - |
| PY2 | 5 | 0 | 0 | - |
| 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) |
|---|---|---|---|
| Midterm 1 | 1 | 16.5 | 16.5 |
| Final | 1 | 18 | 18 |
| Practice End-Of-Term | 14 | 3 | 42 |
| Total Workload | 76.5 | ||
| ECTS Credit of the Course | 3.0 | ||
