TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. | |
| Code | PFS410 |
| Name | Turkish Tax System |
| Term | 2019-2020 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
Taxes on income, Taxes on expenditure, Taxes on wealth
Course Content
To examine all aspects of taxes in Turkish tax system
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define income and sort taxable earnings and returns |
| LO02 | According to the income tax law may determine that it is the taxpayers who are required to pay tax in Turkey |
| LO03 | Identify the elements of income, knows the methods of their determination |
| LO04 | Learns the tax assessment and declaration of income tax with practical examples |
| LO05 | Explain the taxpayers of corporate tax |
| LO06 | Learns exemptions and exceptions in corporate tax |
| LO07 | Explain the tax assessment and declaration of corporate tax |
| LO08 | The subject of the value added tax, the taxpayer and the taxable event |
| LO09 | Learns the tax assessment and declaration of value added tax |
| LO10 | Learns other taxes on expenditure |
| LO11 | Learn other taxes on wealth |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively by using different sources within the framework of academic rules. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Subject of Income Tax | Reading related parts of the book | |
| 2 | Income Tax Liability | Reading related parts of the book | |
| 3 | Commercial Earnings | Reading related parts of the book | |
| 4 | Agricultural Earnings | Reading related parts of the book | |
| 5 | Self-employment earnings and wages | Reading related parts of the book | |
| 6 | Real estate capital income and equity capital income | Reading related parts of the book | |
| 7 | Income tax assessment and declaration | Reading related parts of the book | |
| 8 | Mid-Term Exam | study for mid-term exam | |
| 9 | Taxpayers of corporate tax | Reading related parts of the book | |
| 10 | Expenditures not accepted and not legally accepted according to corporate tax law | Reading related parts of the book | |
| 11 | Exemptions and exemptions in corporate tax | Reading related parts of the book | |
| 12 | Tax assessment and declaration of corporate tax | Reading related parts of the book | |
| 13 | Value added tax | Reading related parts of the book | |
| 14 | Other taxes on expenditure | Reading related parts of the book | |
| 15 | Taxes on wealth | Reading related parts of the book | |
| 16 | Term Exams | study for final exam | |
| 17 | Term Exams | study for final exam |
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 | ||