TÜRKÇE
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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV220 |
| Name | Turkish Tax System |
| Term | 2019-2020 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Zafer Özgür DEMİR
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Learning the types of earnings and the taxes applied to these earnings.
Course Content
Analysis of tax applicable in Turkey; taxes on income, wealth, expenditures.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To get information about Turkish tax system |
| LO02 | Explains the features of income tax |
| LO03 | Defines earning types |
| LO04 | Explains the features of corporate tax |
| LO05 | List tax types |
| LO06 | Performs some tax calculations |
| LO07 | Explains the development of the Turkish tax system |
| LO08 | List the characteristics of taxes collected on expenditures |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | 3 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course, definition of Turkish Tax System | ||
| 2 | Subject of income tax and taxes on income | To make for course preparation from course materials | |
| 3 | Taxes on income, types of liability | To make for course preparation from course materials | |
| 4 | Types of Earnings (Commercial Earnings) | To make for course preparation from course materials | |
| 5 | Types of earnings (commercial earnings, agricultural earnings, fees) | To make for course preparation from course materials | |
| 6 | Types of earnings (wages, self-employment earnings, real estate capital) | To make for course preparation from course materials | |
| 7 | Types of Earnings (Real Estate Capital, Securities of Capital, Other Earnings and Assets) | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Corporate tax | To make for course preparation from course materials | |
| 10 | Taxes on expenditure (Value Added Tax, Stamp Duty, Special Consumption Tax) | To make for course preparation from course materials | |
| 11 | Taxes on expenditure (Special Consumption Tax) | To make for course preparation from course materials | |
| 12 | Taxes on expenditure (Stamp Duty) | To make for course preparation from course materials | |
| 13 | Other expense taxes | To make for course preparation from course materials | |
| 14 | Taxes on wealth | To make for course preparation from course materials | |
| 15 | Evaluation of taxes on income, expenditure and wealth | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| 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 | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||