TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. | |
| Code | PFS410 |
| Name | Turkish Tax System |
| Term | 2020-2021 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 | Uzaktan 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 | - | List and define the concepts of business management, and explain their relations to each other | 2 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 0 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 3 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 0 |
| 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. | 4 |
| PLO06 | - | Determine appropriate methods to solve business problems | 0 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 2 |
| PLO08 | - | Use the basic numerical and statistical softwares | 0 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 0 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 0 |
| 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. | 3 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 4 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 3 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 3 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 3 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 3 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 3 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 4 |
| 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 | 4 |
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 | ||