TÜRKÇE
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Information
| Code | MUV261 |
| Name | Tax law |
| Term | 2022-2023 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 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. SELİM SOYÇELİK |
| Course Instructor |
Özer ŞEN
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
With this course, students can calculate tax liability and criminal legal proceedings and is intended to keep track of transactions.
Course Content
The calculation of tax liabilities related to tax and legal transactions
Course Precondition
none
Resources
Tax Law, Batı M., seçkin publications
Notes
lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | In tax law, a law of science with economics and finance classes An understanding of tax law institutions and concepts in line connection may be provided. |
| LO02 | The scope of the powers of taxation, law and social state principle Determining the boundaries in terms of taxation for the tax debt of birth Understanding the stages of the process can be achieved |
| LO03 | Tax disputes, administrative and judicial remedies, tax and misdemeanor An understanding of the offense, the nature of economic crime and money penalty An understanding of the nature that can be provided. |
| LO04 | Determination of income taxes levied on income and wealth and spending detection, taxation process, facilities and security measures implemented information can be provided to have about. |
| LO05 | Fees and taxes levied on securities, subject, The obligation to base, to be provided with information on facilities may be provided |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 5 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | 5 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 4 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | 2 |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | 3 |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | introduction to sort taxation principles | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | To sort taxation principles | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 3 | To determine the party's tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Performing the taxation process | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | details of Performing the taxation process | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | To determine the taxation period | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Make transactions on tax liability | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid term Exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Making transactions on tax liability | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Make transactions related to tax penalties | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Make transactions related to tax penalties II | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Resolving tax disputes | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Resolving tax disputes II | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | To prepare for the tax audit | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | To prepare for the tax audit II | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Final Exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Final Exam | 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 | 2 | 28 |
| 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 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||