PFS306 Turkish Tax System

5 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Student Workload - ECTS

Information

Code PFS306
Name Turkish Tax System
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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. SONER YAKAR


Course Goal

Taxes on income, Taxes on expenditure, Taxes on wealth

Course Content

To examine all aspects of taxes in Turkish tax system

Course Precondition

There are no course prerequisites.

Resources

Türk Vergi Sistemi, Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce, Ekin Yayınevi,2022.

Notes

Tax Laws in the Legislation


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Define income and sort taxable earnings and returns
LO02 Explain the elements of income
LO03 Learns the tax assessment and declaration of income tax with practical examples
LO04 Explain the tax assessment and declaration of corporate tax
LO05 The subject of the value added tax, the taxpayer and the taxable event
LO06 Learns the tax assessment and declaration of value added tax
LO07 Learns other taxes on expenditure
LO08 Learn other taxes on wealth


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explain the importance of demand and supply in economy science and the well-running conditions of the market economy
PLO02 Bilgi - Kuramsal, Olgusal Define the role of pricing within the event advantage of the market economy.
PLO03 Bilgi - Kuramsal, Olgusal Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 4
PLO04 Bilgi - Kuramsal, Olgusal Perceive the costs and benefits arising from the global economy
PLO05 Bilgi - Kuramsal, Olgusal Produce numerical and policy options when confronted with problems. 3
PLO06 Bilgi - Kuramsal, Olgusal Use quantitative and qualitative techniques of model building, decoding and interpretation.
PLO07 Beceriler - Bilişsel, Uygulamalı Use the theory of economics in the analysis of economic events.
PLO08 Beceriler - Bilişsel, Uygulamalı Use computer programs, do synthesis and present prepared data efficiently.
PLO09 Beceriler - Bilişsel, Uygulamalı Apply the methods of economic analysis.
PLO10 Bilgi - Kuramsal, Olgusal Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 3
PLO11 Beceriler - Bilişsel, Uygulamalı Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively.
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Take responsibility individually and / or in a team, take leadership and work effectively.
PLO13 Yetkinlikler - Öğrenme Yetkinliği Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 4
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements of academic and work life.
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language.
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Question traditional approaches, practices and methods.
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Recognize and apply social, scientific and professional ethical values.


Week Plan

Week Topic Preparation Methods
1 Definition and Subject of Income Tax Reading related parts of the book Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
2 Income Tax Liability Reading related parts of the book Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
3 Commercial Earnings Reading related parts of the book Öğretim Yöntemleri:
Anlatım, Soru-Cevap
4 Agricultural Earnings Reading related parts of the book Öğretim Yöntemleri:
Anlatım
5 Self-employment earnings and wages Reading related parts of the book Öğretim Yöntemleri:
Anlatım, Soru-Cevap
6 Real estate capital income and equity capital income Reading related parts of the book Öğretim Yöntemleri:
Anlatım
7 Income tax assessment and declaration Reading related parts of the book Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam study for exam Ölçme Yöntemleri:
Yazılı Sınav
9 Taxpayers of corporate tax Reading related parts of the book Öğretim Yöntemleri:
Anlatım
10 Expenditures not accepted and not legally accepted according to corporate tax law Reading related parts of the book Öğretim Yöntemleri:
Anlatım
11 Exemptions and exemptions in corporate tax Reading related parts of the book Öğretim Yöntemleri:
Anlatım
12 Tax assessment and declaration of corporate tax Reading related parts of the book Öğretim Yöntemleri:
Anlatım
13 Value added tax Reading related parts of the book Öğretim Yöntemleri:
Anlatım
14 Other taxes on expenditure Reading related parts of the book Öğretim Yöntemleri:
Anlatım
15 Taxes on wealth Reading related parts of the book Öğretim Yöntemleri:
Anlatım
16 Term Exams study for exam Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams study for exam Ölçme Yöntemleri:
Ödev


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