MVU231 Turkish Tax System and Law

3 ECTS - 3-0 Duration (T+A)- 3. Semester- 3 National Credit

Information

Code MVU231
Name Turkish Tax System and Law
Term 2022-2023 Academic Year
Semester 3. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 3 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Ön Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. Emine Selcan KAYMAKCI
Course Instructor Öğr. Gör.Dr. RESUL TELLİ (A Group) (Ins. in Charge)
Öğr. Gör.Dr. RESUL TELLİ (B Group) (Ins. in Charge)


Course Goal / Objective

At the end of this course, it is aimed that the student gain the basic knowledge, skills and attitudes necessary to comprehend the legal information about tax, which is an important public income, and to understand the tax types.

Course Content

Sources of tax law, parties, taxation process, termination of tax debt, tax crimes, tax disputes, tax types

Course Precondition

None

Resources

E.S.KAYMAKÇI: Law Lecture notes

Notes

E.S.KAYMAKÇI: Turkish Tax System Lecture notes


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explains the concepts and basic information about tax law.
LO02 Explain the basic information about the duties and rights of the taxpayer.
LO03 Explains the concepts and basic information about judicial resolution of tax disputes and tax misdemeanors and crimes.
LO04 Explains income and income tax.
LO05 Explains the concepts of commercial gain and agricultural income.
LO06 Explains corporate tax.
LO07 Explains the value added tax.
LO08 Explains the taxes on wealth.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors.
PLO02 Bilgi - Kuramsal, Olgusal Students have basic knowledge in the field of accounting and taxation.
PLO03 Beceriler - Bilişsel, Uygulamalı Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. 5
PLO04 Beceriler - Bilişsel, Uygulamalı Students fulfill the tasks assigned and have the skill of managing the full procedures.
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. 4
PLO06 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Students take responsibility as a team member when an expected case occurs in practice. 4
PLO07 Yetkinlikler - Alana Özgü Yetkinlik Students behave according to the organizational, behavioral and social ethics. 5
PLO08 Yetkinlikler - Öğrenme Yetkinliği Students show that they realize the need of constant learning. 5
PLO09 Yetkinlikler - Alana Özgü Yetkinlik Students have the skill of understanding and implementing the vocational laws and regulations. 5
PLO10 Yetkinlikler - İletişim ve Sosyal Yetkinlik Students explain the ideas and suggestion in written and oral forms
PLO11 Yetkinlikler - İletişim ve Sosyal Yetkinlik Students use information and communication technologies and the vocational software programs
PLO12 Yetkinlikler - Öğrenme Yetkinliği Students have the vocational self-confidence 5
PLO13 Yetkinlikler - Alana Özgü Yetkinlik Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. 5
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Have a level of foreign language knowledge to follow the innovations in the field.


Week Plan

Week Topic Preparation Methods
1 Introduction to Tax Law Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
2 Parties to the Tax Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
3 Taxation Process Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Terms in Tax Law Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 End of Tax Debt Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 Forced Enforcement Process in Tax Law Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Tax Misdemeanors and Offenses Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
8 Mid-Term Exam Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav
9 Tax Disputes and Solutions Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 Turkish Tax System Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 Income tax Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Earning Types Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Corporation tax Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 VAT and Other Expenditure Taxes Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
15 Wealth Taxes Reviewing lecture notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
16 Term Exams Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Reviewing lecture notes Ölçme Yöntemleri:
Yazılı Sınav


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 2 28
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 6 6
Final Exam 1 10 10
Total Workload (Hour) 86
Total Workload / 25 (h) 3,44
ECTS 3 ECTS

Update Time: 14.11.2022 09:37