TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-230 |
| Name | Turkish Tax System |
| Term | 2021-2022 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. RESUL TELLİ |
| Course Instructor |
Doç. Dr. RESUL TELLİ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Recognize the Turkish tax system , we have Types of Information on Tax Obligation Owning is to carry out in accordance with the rules of tax relations
Course Content
Examination of the Turkish Tax System and Tax Type .
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | By evaluating the historical development of the tax in the Turkish tax system, it will be able to classify the taxes in the Turkish Tax System. |
| LO02 | The historical development of taxes can be compared over periods. |
| LO03 | Taxes will also be classified according to their economic resources. |
| LO04 | Evaluation of tax legislation on income. |
| LO05 | The subject of the income tax can define the liability, the taxation of the income tax. |
| LO06 | It will be able to distinguish income items subject to income tax and will be able to determine the taxable income for each income item. |
| LO07 | To learn the general principles of taxation on expenditures. |
| LO08 | The concept of Value Added Tax is going to be conceptualized. |
| LO09 | Will be able to express the basic items of private consumption tax. |
| LO10 | He will be able to answer basic questions about other consumption taxes. |
| LO11 | He will have learned the basics of declaration and payment of income tax. |
| LO12 | It will have basic legal knowledge about the taxation on wealth. |
| LO13 | The subject of the real estate tax will be able to express the general principles about the taxpayer, the accounting and the payment. |
| LO14 | The basic elements of the Motor Vehicle Tax will be assessed. |
| LO15 | Learn the basic qualifications of inheritance and transfer tax. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO09 | - | Students show that they realize the need of constant learning. | |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO13 | - | Students have the vocational self-confidence. | |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Course Objective and Importance, Tax Procedure Law Applications | Page on the Textbook | |
| 2 | Practices on Tarpaulin and Tarh Procedures | Page on the Textbook | |
| 3 | Practices Related to Taxation of Tax | Page on the Textbook | |
| 4 | Practices Related to Transfer of Taxable Payday | Page on the Textbook | |
| 5 | Practices Related to Transfer of Taxable Payday | Page on the Textbook | |
| 6 | Documents on Tax Dispute Resolution in Administrative Stages | Page on the Textbook | |
| 7 | Documents on Tax Dispute Resolution in Administrative Stages | Page on the Textbook | |
| 8 | Mid-Term Exam | Page on the Textbook | |
| 9 | Income Tax Practices: Income concept and taxation procedures | Page on the Textbook | |
| 10 | Income Tax Practices: Income concept and taxation procedures | Page on the Textbook | |
| 11 | Applications for Institutional Tax | Page on the Textbook | |
| 12 | Taxes Taken Over Wealth, Applications About Wealth Taxes Received From Wealth Transfer | Page on the Textbook | |
| 13 | Tax-related Applications (Value-Added Tax) | Page on the Textbook | |
| 14 | Practices Related to Taxes (Other Expenditure Taxes) | Page on the Textbook | |
| 15 | Practices Related to Taxes (Other Expenditure Taxes) | Page on the Textbook | |
| 16 | Term Exams | Page on the Textbook | |
| 17 | Term Exams | Page on the Textbook |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |