TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMICS PR. | |
| Code | PFS306 |
| Name | Turkish Tax System |
| Term | 2020-2021 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 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 | - | Explain the importance of demand and supply in economy science and the well-running conditions of the market economy | 2 |
| PLO02 | - | Define the role of pricing within the event advantage of the market economy. | 1 |
| PLO03 | - | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | 2 |
| PLO04 | - | Perceive the costs and benefits arising from the global economy | 2 |
| PLO05 | - | Produce numerical and policy options when confronted with problems. | 3 |
| PLO06 | - | Use quantitative and qualitative techniques of model building, decoding and interpretation. | 0 |
| PLO07 | - | Use the theory of economics in the analysis of economic events. | 1 |
| PLO08 | - | Use computer programs, do synthesis and present prepared data efficiently. | 1 |
| PLO09 | - | Apply the methods of economic analysis. | 1 |
| PLO10 | - | Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | 2 |
| PLO11 | - | Take responsibility individually and / or in a team, take leadership and work effectively. | 0 |
| PLO12 | - | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. | 4 |
| PLO13 | - | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. | 3 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. | 1 |
| PLO15 | - | Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. | 2 |
| PLO16 | - | Question traditional attitudes, applications and methods, develop and apply new methods when needed. | 3 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 2 |
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 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 exam | |
| 17 | Term Exams | study 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||