TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ306 |
| Name | Turkish Tax System II |
| Term | 2018-2019 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
Prof. Dr. SONER YAKAR (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
Providing theoretical information about some basic taxation in the Turkish tax system and making it available in practical life
Course 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.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Know the scope and taxpayers of corporation tax. |
| LO02 | Order the Institutions Tax exempt institutions |
| LO03 | Know the Exempted Benefits and Reasons of Corporate Tax. |
| LO04 | Knows Expenses and Causes that will not be deducted / deducted from Institutional Tax. |
| LO05 | Accounts of Corporate Tax |
| LO06 | know the how to prepare corparation tax returns. |
| LO07 | They have general knowledge about Value Added Tax and learn the system. |
| LO08 | midterm exam |
| LO09 | Know the Taxpayers of Value Added Tax, Know what is considered delivery and delivery |
| LO10 | order the Exemptions in Value Added Tax |
| LO11 | Know the Add value tax calculations, taxation period and payment knows. |
| LO12 | Know the Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes |
| LO13 | Know the tax regime for Property Tax |
| LO14 | Know tax regime for Motor Vehicles Tax |
| LO15 | Know the tax regime for inheritance and transfer tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | 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. | 4 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 0 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 2 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 2 |
| PLO06 | - | 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 | 4 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 4 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 4 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 3 |
| PLO12 | - | 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. | 2 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 4 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Corporation Tax and Liability | reading-understanding | |
| 2 | Exemption from Corporate Taxation | reading-understanding | |
| 3 | Exception Gains from Corporate Tax | reading-understanding | |
| 4 | Expenses to be deducted / not deducted from corporation tax | reading-understanding | |
| 5 | Calculation of Corporation Tax and Profit Distribution in Corporations | reading-understanding | |
| 6 | The declaration of the corporation tax and payment | reading-understanding | |
| 7 | Definition, Characteristics and Concept of Value Added Tax | reading-understanding | |
| 8 | mid term exam | ||
| 9 | The event that creates tax liability and taxation in Value Added Tax | reading-understanding | |
| 10 | Exemptions in Value Added Tax | reading-understanding | |
| 11 | Calculation and Payment of Value Added Tax | reading-understanding | |
| 12 | Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes | reading-understanding | |
| 13 | Property tax | reading-understanding | |
| 14 | Motor Vehicle Tax | reading-understanding | |
| 15 | Inheritance and Transfer Tax | reading-understanding | |
| 16 | final exam | ||
| 17 | final exam |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||