TÜRKÇE
ENGLISH
Information
| Code | MV220 |
| Name | Turkish Tax System |
| Term | 2022-2023 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
Levent YÜLEK
(A Group)
(Ins. in Charge)
Öğr. Gör. Ahmet Turan ÖZHUY (A Group) (Asst. Ins.) |
Course Goal / Objective
Learning the types of earnings and the taxes applied to these earnings.
Course Content
Analysis of tax applicable in Turkey; taxes on income, wealth, expenditures.
Course Precondition
none
Resources
Turkish tax system, Nurettin Bilici
Notes
Turkish tax system, AOF
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To get information about Turkish tax system |
| LO02 | Learn that the feature of income taxes |
| LO03 | Learning the types of earnings |
| LO04 | Learn that the feauture of corporate taxes |
| LO05 | Learning of tax types |
| LO06 | To learn some tax calculations |
| LO07 | learn that development of turkısh taxing system |
| LO08 | Learn that the feature of taxes on spending |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 5 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 3 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course, definition of Turkish Tax System | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Application with subject of income tax and taxes on income | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Taxes on income, types of liability | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Application with types of Earnings (Commercial Earnings) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Application with types of earnings (commercial earnings, agricultural earnings, fees) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Application with types of earnings (wages, self-employment earnings, real estate capital) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Application with types of Earnings (Real Estate Capital, Securities of Capital, Other Earnings and Assets) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Application with corporate tax | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Application with taxes on expenditure (Value Added Tax, Stamp Duty, Special Consumption Tax) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Taxes on expenditure (Special Consumption Tax) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Application with taxes on expenditure (Stamp Duty) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Other expense taxes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Taxes on wealth | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Evaluation of taxes on income, expenditure and wealth | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 111 | ||
| Total Workload / 25 (h) | 4,44 | ||
| ECTS | 4 ECTS | ||