Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF730 |
| Name | Turkish Tax System Analysis |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to analyze and evaluate the issues related to taxes collected in accordance with the tax laws in force.
Course Content
Income tax, corporate tax, value added tax, excise duty, inheritance and transfer tax, motor vehicle tax and other taxes are analyzed in terms of tax systematics and tax techniques and analyzed for financial and non-financial purposes.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Evaluates the general structure of the Turkish tax system |
| LO02 | Compare the historical development of taxes |
| LO03 | Analyzes the tax types in Turkish tax system |
| LO04 | Discuss and analyze the problems of Turkish tax system |
| LO05 | Evaluate and analyze Turkish tax system |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 3 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 5 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General information about the course and course content | reading and understanding | |
| 2 | General structure of Turkish tax system | reading and understanding | |
| 3 | Analysis of the Turkish tax system in terms of secular, social and legal state | reading and understanding | |
| 4 | Analysis of income tax | reading, comprehension, analysis | |
| 5 | Analysis of corporate tax | reading, comprehension, analysis | |
| 6 | Analysis of value added tax | reading, comprehension, analysis | |
| 7 | Analysis of excise duty | reading, comprehension, analysis | |
| 8 | Mid-Term Exam | ||
| 9 | Customs taxes and analysis | reading, comprehension, analysis | |
| 10 | Analysis of other indirect taxes | reading, comprehension, analysis | |
| 11 | Analysis of other indirect taxes | reading, comprehension, analysis | |
| 12 | Inheritance tax and analysis | reading, comprehension, analysis | |
| 13 | Property tax and analysis | reading, comprehension, analysis | |
| 14 | Motor vehicles tax and analysis | reading, comprehension, analysis | |
| 15 | General Evaluation and Discussion | interpretation, understanding, analysis | |
| 16 | Term Exams | ||
| 17 | Term Exams |
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 | ||