Rapor Tarihi: 09.01.2026 19:21
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Turkish Tax System | MUH4191 | Turkish | Compulsory | 4. Semester | 3 + 0 | 3.0 | 3.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. Gürkan EFE, Öğr. Gör. Gürkan EFE |
| Instructor(s) | |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | To learn the tax types in Turkish tax system |
| 2 | To learn the types of income subject to tax |
| Week | Topics/Applications | Method |
|---|---|---|
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To have the knowledge and skills which have undergird some qualifications which have gained in general or vocational secondary education lessons and some tools and supplies of application and to demonstrate that having understood the basic concepts of the accounting profession | ✔ | |||||
| 2 | Be able to effectively identificate, collect and save that the data needed to solve accounting problems which known in business organization and demonstrate the ability to prepare financial and legal reports by using intellectual or manually skills and theoretical knowledge to practical applications | ✔ | |||||
| Program Requirements | DK1 | DK2 |
|---|---|---|
| PY1 | 4 | 4 |
| PY2 | 5 | 5 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 16.5 | 16.5 |
| Final | 1 | 18 | 18 | |
| Practice End-Of-Term | 14 | 3 | 42 | |
| Total Workload | 76.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 3.0 | ||
