COURSE INFORMATON
Course Title Code Semester L+P Hour Credits ECTS
Turkish Tax System II PFZ   306 6 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
Providing theoretical information about some basic taxation in the Turkish tax system and making it available in practical life
Content
The place and the importance of the corporate tax in the tax system, The subject and the taxpayer of the corporation tax, The tax base and rate of the corporation tax, The declaration and the payment of the corporation tax, The birth and the tax of the value added tax (VAT) VAT declaration and payment, Analysis of real estate tax, Analysis of motor vehicles tax, Analysis of inheritance and transfer tax, Analysis of customs tax and bank and insurance transaction tax.

Learning Outcomes
1) Know the scope and taxpayers of corporation tax.
2) Order the Institutions Tax exempt institutions
3) Know the Exempted Benefits and Reasons of Corporate Tax.
4) Knows Expenses and Causes that will not be deducted / deducted from Institutional Tax.
5) Accounts of Corporate Tax
6) know the how to prepare corparation tax returns.
7) They have general knowledge about Value Added Tax and learn the system.
8) midterm exam
9) Know the Taxpayers of Value Added Tax, Know what is considered delivery and delivery
10) order the Exemptions in Value Added Tax
11) Know the Add value tax calculations, taxation period and payment knows.
12) Know the Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes
13) Know the tax regime for Property Tax
14) Know tax regime for Motor Vehicles Tax
15) Know the tax regime for inheritance and transfer 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
X
5
Individually and / or in a team, take responsibility, leadership, and effectively works
X
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.
X
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 of Corporation Tax and Liability reading-understanding Lecture
Question-Answer
Case Study
Self Study
Oral Exam
2 Exemption from Corporate Taxation reading-understanding Lecture
Question-Answer
Case Study
Self Study
3 Exception Gains from Corporate Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
4 Expenses to be deducted / not deducted from corporation tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
5 Calculation of Corporation Tax and Profit Distribution in Corporations reading-understanding Lecture
Question-Answer
Case Study
Self Study
6 The declaration of the corporation tax and payment reading-understanding Lecture
Question-Answer
Case Study
Self Study
7 Definition, Characteristics and Concept of Value Added Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
8 mid term exam
9 The event that creates tax liability and taxation in Value Added Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
10 Exemptions in Value Added Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
11 Calculation and Payment of Value Added Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
12 Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes reading-understanding Lecture
Question-Answer
Case Study
Self Study
13 Property tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
14 Motor Vehicle Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
15 Inheritance and Transfer Tax reading-understanding Lecture
Question-Answer
Case Study
Self Study
16-17 final exam

Recommended or Required Reading
Textbook
Additional Resources