TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. (ENGLISH) | |
| Code | IPFS402 |
| Name | Turkish Tax System |
| Term | 2018-2019 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
ALİ SERDAR AKSOY
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To be able to dominate the tax laws in force
Course Content
Material tax law constitutes the content of this course.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can define income and can list gains and revenues subject to taxation |
| LO02 | According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey |
| LO03 | Describe commercial gain and know how to determine commercial gain on a balance sheet basis |
| LO04 | Business income may be determined by the business account and simple procedure, exceptions and exemptions |
| LO05 | Describe agricultural gain and know the detection procedures |
| LO06 | Define wage and know taxation procedures |
| LO07 | Can recognize self-employment gains and detection procedures |
| LO08 | With the midterm, the student's achievement is assessed and feedback is presented |
| LO09 | Real estate may declare capital gains and explain the taxation of rental income |
| LO10 | Describes the possession of the securities capital and explains its taxation |
| LO11 | Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation |
| LO12 | They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations |
| LO13 | Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date. |
| LO14 | With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations |
| LO15 | Prepare declaration with application examples and calculate the İncome tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relation to each other | 1 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion; identify their advantages and disadvantages | 1 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management; indicates strong and weak sides of each method. | 1 |
| PLO04 | - | Explain how to create the fundamental conceptual models, and how to apply numerical and statistical techniques that are used in business administration | 1 |
| PLO05 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 1 |
| PLO06 | - | Follow the basic steps of business management methods and apply them | 1 |
| PLO07 | - | Determine appropriate methods to solve business problems | 3 |
| PLO08 | - | Evaluate the results that are obtained from applications of business management methods. | 3 |
| PLO09 | - | Use basic numerical and statistical softwares. | 1 |
| PLO10 | - | Use basic enterprise resource planning (ERP) softwares | 1 |
| PLO11 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 1 |
| PLO12 | - | Follow the latest developments in the field, and sustain personal and professional development with the awareness of the necessity of lifelong learning | 3 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field | 3 |
| PLO14 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field | 3 |
| PLO15 | - | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 3 |
| PLO16 | - | Perceive and interpret feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral form | 3 |
| PLO17 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 0 |
| PLO18 | - | Recognize and apply social, scientific and professional ethical values. | 3 |
| PLO19 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | 3 |
| PLO20 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affect the activities of businesses and interpret their impact on businesses. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Concept of Income Tax | Reading | |
| 2 | Liability in Income Tax | Reading | |
| 3 | Business Profit | Reading | |
| 4 | Business Profit (continue) | Reading | |
| 5 | Agricultural earnings | Reading | |
| 6 | Wages | Reading | |
| 7 | Self-employed Profit | Reading | |
| 8 | Mid-Term Exam | ||
| 9 | Real Estate Capital Return | Reading | |
| 10 | Return of Securities Capital | Reading | |
| 11 | Other Earnings and Bills | Reading | |
| 12 | Income Collection and Declaration | Reading | |
| 13 | Calculation and Payment of Income Tax | Reading | |
| 14 | Application Examples | General repetition and oversight | |
| 15 | Application Examples | General repetition and oversight | |
| 16 | Term Exams | Pre-test work | |
| 17 | Term Exams | Pre-test work |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||