TÜRKÇE
ENGLISH
Information
| Code | MUV252 |
| Name | Turkish Tax System |
| Term | 2022-2023 Academic Year |
| Semester | 4. 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. DİLEK NESRİN KONAKLI |
| Course Instructor |
Ebru CANIKALP
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to give an understanding of Turkish tax system and its functioning. After taking this course, students are expected to have a broader perspective on tax types especially on income tax and corporate tax.
Course Content
Tax crime and punishments, income tax, Cooperate tax ,VAT,Motor Vehicle Tax, Environmental tax, Inherits and gift tax ,banking and insurance transactions,special consumption tax, stamp duty, Real Estate tax
Course Precondition
There are no prerequisites for the course.
Resources
All foreign sources related to the Turkish tax system
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Being able to explain functioning of Turkish Tax System. |
| LO02 | Being able to identify types of income. |
| LO03 | Being able to identify type of income obtained in different operating conditions. |
| LO04 | Being able to calculate the income to be declared and the tax to be paid. |
| LO05 | Being able to apply the obligations regarding to taxation during professional life. |
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. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 2 |
| 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. | 3 |
| 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. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| 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. | 2 |
| 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. | 3 |
| 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. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| 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. | |
| 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. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General principles of taxation | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Tax crime and punishments | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Taxpayer | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Dispute between tax administration (corporate tax) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | Disagreements between taxpayers and tax administration (VAT) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Disagreements between taxpayers and tax administration (Motor Vehicle Tax) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Environmental tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 8 | Mid-term exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Income tax | Lecture notes | Öğretim Yöntemleri: Anlatım |
| 10 | Disagreements between taxpayers and tax administration (banking and insurance transactions) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Tax appilication examples | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | special consumption tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Disagreements between taxpayers and tax administration (stamp duty) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 14 | Disagreements between taxpayers and tax administration (Real Estate tax) | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Other tax applications | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 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 | ||