COURSE INFORMATON
Course Title Code Semester L+P Hour Credits ECTS
Turkish Tax System I PFZ   305 5 3 3 5

Prerequisites and co-requisites
Recommended Optional Programme Components None

Language of Instruction Turkish
Course Level First Cycle Programmes (Bachelor's Degree)
Course Type
Course Coordinator Assoc.Prof.Dr. Neslihan COŞKUN KARADAĞ
Instructors
Doç.Dr.NESLİHAN COŞKUN KARADAĞ1. Öğretim Grup:A
Doç.Dr.SONER YAKAR1. Öğretim Grup:B
Doç.Dr.NESLİHAN COŞKUN KARADAĞ2. Öğretim Grup:A
Doç.Dr.SONER YAKAR2. Öğretim Grup:B
 
Assistants
Goals
It examines all aspects of the income tax which is included in the Turkish tax system and which is one of the most important income sources of the state
Content
Definition of income tax, its place in history and tax revenues, The subject of income tax, Definition of earnings and revenues entering to income, Earnings exempted from income tax, Expenses to be deducted from income tax, Tax base, Tax base and tax rate, Taxation period, Tax declaration and payment, Provisional tax.

Learning Outcomes
1) Can define income and can list gains and revenues subject to taxation
2) According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey
3) Describe commercial gain and know how to determine commercial gain on a balance sheet basis
4) Business income may be determined by the business account and simple procedure, exceptions and exemptions
5) Describe agricultural gain and know the detection procedures
6) Define wage and know taxation procedures
7) Can recognize self-employment gains and detection procedures
8) With the midterm, the student's achievement is assessed and feedback is presented
9) Real estate may declare capital gains and explain the taxation of rental income
10) Describes the possession of the securities capital and explains its taxation
11) Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation
12) They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations
13) Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date.
14) With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations
15) Prepare declaration with application examples and calculate the İncome tax


Course's Contribution To Program
NoProgram Learning OutcomesContribution
12345
1
Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business.
X
2
Collecting and commenting data from different sources using contemporary communication tools, methods and processes
X
3
Having basic computer skills and knowledge, the vocational field uses this information
4
Perform numerical and statistical data aggregation, analysis and interpretation
5
Individually and / or in a team, take responsibility, leadership, and effectively works
6
An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it
X
7
Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates
X
8
Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules
X
9
Turkish and at least one foreign language is used in accordance with the needs of academic life and business life
X
10
Uses Turkish in accordance with the needs of academic life and business life
X
11
He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally
X
12
It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used.
13
Aware of and act in accordance with social, scientific and professional ethical values
X
14
Question traditional approaches, practices and methods, develop new working methods where necessary and
X

Course Content
WeekTopicsStudy Materials _ocw_rs_drs_yontem
1 Definition and Concept of Income Tax Reading Lecture
Question-Answer
2 Liability in Income Tax Reading Lecture
Question-Answer
Case Study
3 Business Profit Reading Lecture
Question-Answer
Case Study
4 Business Profit (continue) Reading Lecture
Question-Answer
Case Study
5 Agricultural earnings Reading Lecture
Question-Answer
Case Study
6 Wages Reading Lecture
Question-Answer
Case Study
7 Self-employed Profit Reading Lecture
Question-Answer
Case Study
8 Mid-Term Exam Pre-midterm study
9 Real Estate Capital Return Reading Lecture
Question-Answer
Case Study
10 Return of Securities Capital Reading Lecture
Question-Answer
Case Study
11 Other Earnings and Bills Reading Lecture
Question-Answer
Case Study
12 Income Collection and Declaration Reading Lecture
Question-Answer
Case Study
Self Study
13 Calculation and Payment of Income Tax Reading Lecture
Question-Answer
Case Study
Self Study
14 Application Examples General repetition and oversight Lecture
Case Study
Self Study
15 Application Examples General repetition and oversight Lecture
Question-Answer
Case Study
Self Study
16-17 Term Exams Pre-test work

Recommended or Required Reading
Textbook
Additional Resources