TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ306 |
| Name | Turkish Tax System II |
| Term | 2021-2022 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 | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. SONER YAKAR
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Providing theoretical information about some basic taxation in the Turkish tax system and making it available in practical life
Course Content
The place and the importance of the corporate tax in the tax system, The subject and the taxpayer of the corporation tax, The tax base and rate of the corporation tax, The declaration and the payment of the corporation tax, The birth and the tax of the value added tax (VAT) VAT declaration and payment, Analysis of real estate tax, Analysis of motor vehicles tax, Analysis of inheritance and transfer tax, Analysis of customs tax and bank and insurance transaction tax.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Know the scope and taxpayers of corporation tax. |
| LO02 | Order the Institutions Tax exempt institutions |
| LO03 | Know the Exempted Benefits and Reasons of Corporate Tax. |
| LO04 | Knows Expenses and Causes that will not be deducted / deducted from Institutional Tax. |
| LO05 | Accounts of Corporate Tax |
| LO06 | know the how to prepare corparation tax returns. |
| LO07 | They have general knowledge about Value Added Tax and learn the system. |
| LO08 | midterm exam |
| LO09 | Know the Taxpayers of Value Added Tax, Know what is considered delivery and delivery |
| LO10 | order the Exemptions in Value Added Tax |
| LO11 | Know the Add value tax calculations, taxation period and payment knows. |
| LO12 | Know the Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes |
| LO13 | Know the tax regime for Property Tax |
| LO14 | Know tax regime for Motor Vehicles Tax |
| LO15 | Know the tax regime for inheritance and transfer tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 3 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Corporation Tax and Liability | reading-understanding | |
| 2 | Exemption from Corporate Taxation | reading-understanding | |
| 3 | Exception Gains from Corporate Tax | reading-understanding | |
| 4 | Expenses to be deducted / not deducted from corporation tax | reading-understanding | |
| 5 | Calculation of Corporation Tax and Profit Distribution in Corporations | reading-understanding | |
| 6 | The declaration of the corporation tax and payment | reading-understanding | |
| 7 | Definition, Characteristics and Concept of Value Added Tax | reading-understanding | |
| 8 | mid term exam | ||
| 9 | The event that creates tax liability and taxation in Value Added Tax | reading-understanding | |
| 10 | Exemptions in Value Added Tax | reading-understanding | |
| 11 | Calculation and Payment of Value Added Tax | reading-understanding | |
| 12 | Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes | reading-understanding | |
| 13 | Property tax | reading-understanding | |
| 14 | Motor Vehicle Tax | reading-understanding | |
| 15 | Inheritance and Transfer Tax | reading-understanding | |
| 16 | final exam | ||
| 17 | final 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||