TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV220 |
| Name | Turkish Tax System |
| Term | 2021-2022 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 |
Alpaslan YAŞAR
(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 | Learning the types of earnings |
| LO03 | Learning of tax types |
| LO04 | To learn some tax calculations |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course, definition of Turkish Tax System | ||
| 2 | Application with 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 | Application with types of Earnings (Commercial Earnings) | To make for course preparation from course materials | |
| 5 | Application with types of earnings (commercial earnings, agricultural earnings, fees) | To make for course preparation from course materials | |
| 6 | Application with types of earnings (wages, self-employment earnings, real estate capital) | To make for course preparation from course materials | |
| 7 | Application with 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 | Application with corporate tax | To make for course preparation from course materials | |
| 10 | Application with 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 | Application with 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 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| 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 | ||