TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC416 |
| Name | Turkish Tax System |
| Term | 2021-2022 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193 and taxes on expenditures and wealth in Turkish Tax System will be covered.
Course Content
The content of this course consist of the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues and taxes on expenditures and wealth and corporate income.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Comment on the overall appearance of the Turkish tax system. |
| LO02 | Explain the issue of corporate tax and payers and the tax base. |
| LO03 | Explain the taxes on expenditures. |
| LO04 | Evaluate and discuss the principle of justice in terms of the tax system. |
| LO05 | Learning some tax calculations |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | 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. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course. Income concept, the concept of taxable income | ||
| 2 | Types of Earnings (Commercial Earning) | Related books chapters | |
| 3 | Types of Earnings (Commercial Earning, Agricultural Earning, Wages) | Related books chapters | |
| 4 | Types of Earnings (Wages, Self-Employment Income, Real Estate Income) | Related books chapters | |
| 5 | Types of Earnings (Real Estate Income, Earning on Movable Assets, Other Income and Earnings) | Related books chapters | |
| 6 | The taxes on income | Related books chapters | |
| 7 | The taxes on income | Related books chapters | |
| 8 | Mid-Term Exam | preparation for exam | |
| 9 | The corporation tax | Related books chapters | |
| 10 | The taxes on expenditure | Related books chapters | |
| 11 | The taxes on expenditures (Value-Added Tax, Stamp Tax, Private Consumption Tax) | Related books chapters | |
| 12 | Other spending taxes | Related books chapters | |
| 13 | The taxes on wealth | Related books chapters | |
| 14 | The taxes on wealth | Related books chapters | |
| 15 | Assessment of taxes on income, expenditure and wealth, Final exam | Related books chapters, preparation for exam | |
| 16 | Term Exams | Preparation for exam | |
| 17 | Term Exams | Preparation for exam |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||