Rapor Tarihi: 19.03.2026 04:13
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Turkish Tax System | MUH2114 | Turkish | Compulsory | 4. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Öğr. Gör. NURBANU OCAK |
| Instructor(s) | Öğr. Gör. NURBANU OCAK (Bahar) |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | To be able to comprehend the theory and applications of taxes on income, wealth and expenditure. |
| 2 | Can make income, institutions, property tax, VAT and SCT applications |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The General Structure of the Turkish Tax System | Interview, Practice |
| 2. Week | Income Tax and Characteristics of Income | Interview, Practice |
| 3. Week | Elements of Income | Interview, Practice |
| 4. Week | Commercial Gain | Interview, Practice |
| 5. Week | Agricultural Earnings | Interview, Practice |
| 6. Week | Wage Gain - Self-Employment Gain | Interview, Practice |
| 7. Week | Gayrimenkul Sermaye İradı-Menkul Sermaye İradı-Diğer Kazanç ve İratlar | Interview, Practice |
| 8. Week | Diğer Kazanç ve İratlar | |
| 9. Week | Kurumlar Vergisi-I | Interview, Presentation (Preparation), Practice |
| 10. Week | Kurumlar Vergisi -II | Interview, Presentation (Preparation), Practice |
| 11. Week | Servet Üzerinden Alınan Vergiler | Interview, Presentation (Preparation), Practice |
| 12. Week | KDV-ÖTV | Interview, Presentation (Preparation), Practice |
| 13. Week | Gümrük Vergisi-Banka ve Sigorta Muameleleri Vergisi | Interview, Presentation (Preparation), Practice |
| 14. Week | Özel İletişim Vergisi-Şans Oyunları Vergisi | Interview, Presentation (Preparation), Practice |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having knowledge and skills in a field based on the qualifications gained in general or vocational secondary education and supported by courses on secondary education level and application tools and equipment, and to show that students understand the basic concepts in the accounting profession. | ✔ | |||||
| 2 | The definition of accounting in businesses is well done, to be able to define, collect and record the data required for the solution of accounting problems effectively; Demonstrate the skill of preparing financial and legal reports by using theoretical knowledge, hand or intellectual skills required in 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) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 3 | 42 |
|
Ders Dışı |
Preparation, After Class Study | 14 | 1 | 14 |
|
Sınavlar |
Midterm | 1 | 1 | 1 |
| Homework | 1 | 4.5 | 4.5 | |
| Quiz | 14 | 1 | 14 | |
| Final | 1 | 1 | 1 | |
| Total Workload | 76.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 3.0 | ||
