TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC416 |
| Name | Turkish Tax System |
| Term | 2019-2020 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 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 | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193 and taxes on expenditures and wealth in Turkish Tax System will be covered.
Course Content
The content of this course consist of the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues and taxes on expenditures and wealth and corporate income.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Comment on the overall appearance of the Turkish tax system. |
| LO02 | Explain the issue of corporate tax and payers and the tax base. |
| LO03 | Explain the taxes on expenditures. |
| LO04 | Evaluate and discuss the principle of justice in terms of the tax system. |
| LO05 | Learning some tax calculations |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 1 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 2 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the 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 interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 1 |
| PLO06 | - | Determine appropriate methods to solve business problems | 1 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 1 |
| PLO08 | - | Use the basic numerical and statistical softwares | 1 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 1 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 1 |
| PLO11 | - | 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. | 1 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 1 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 1 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 1 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 1 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 1 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 1 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 3 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course. Income concept, the concept of taxable income | ||
| 2 | Types of Earnings (Commercial Earning) | Related books chapters | |
| 3 | Types of Earnings (Commercial Earning, Agricultural Earning, Wages) | Related books chapters | |
| 4 | Types of Earnings (Wages, Self-Employment Income, Real Estate Income) | Related books chapters | |
| 5 | Types of Earnings (Real Estate Income, Earning on Movable Assets, Other Income and Earnings) | Related books chapters | |
| 6 | The taxes on income | Related books chapters | |
| 7 | The taxes on income | Related books chapters | |
| 8 | Mid-Term Exam | preparation for exam | |
| 9 | The corporation tax | Related books chapters | |
| 10 | The taxes on expenditure | Related books chapters | |
| 11 | The taxes on expenditures (Value-Added Tax, Stamp Tax, Private Consumption Tax) | Related books chapters | |
| 12 | Other spending taxes | Related books chapters | |
| 13 | The taxes on wealth | Related books chapters | |
| 14 | The taxes on wealth | Related books chapters | |
| 15 | Assessment of taxes on income, expenditure and wealth, Final exam | Related books chapters, preparation for exam | |
| 16 | Term Exams | Preparation for exam | |
| 17 | Term Exams | Preparation for 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||