TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| 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 |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Emine Selcan KAYMAKCI |
| Course Instructor |
Doç. Dr. RESUL TELLİ
(Güz)
(A Group)
(Ins. in Charge)
Doç. Dr. RESUL TELLİ (Güz) (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
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the concepts and basic information about tax law. |
| LO02 | Comprehends the basic information about the duties and rights of the taxpayer. |
| LO03 | Comprehends the concepts and basic information about judicial resolution of tax disputes and tax misdemeanors and crimes. |
| LO04 | Explains income and income tax. |
| LO05 | Defines the subjects of commercial gain and agricultural income. |
| LO06 | Understands 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. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | 3 |
| 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 | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 3 |
| 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 | |
| 2 | Parties to the Tax | Reviewing lecture notes | |
| 3 | Taxation Process | Reviewing lecture notes | |
| 4 | Terms in Tax Law | Reviewing lecture notes | |
| 5 | End of Tax Debt | Reviewing lecture notes | |
| 6 | Forced Enforcement Process in Tax Law | Reviewing lecture notes | |
| 7 | Tax Misdemeanors and Offenses | Reviewing lecture notes | |
| 8 | Mid-Term Exam | Reviewing lecture notes | |
| 9 | Tax Disputes and Solutions | Reviewing lecture notes | |
| 10 | Turkish Tax System | Reviewing lecture notes | |
| 11 | Income tax | Reviewing lecture notes | |
| 12 | Earning Types | Reviewing lecture notes | |
| 13 | Corporation tax | Reviewing lecture notes | |
| 14 | VAT and Other Expenditure Taxes | Reviewing lecture notes | |
| 15 | Wealth Taxes | Reviewing lecture notes | |
| 16 | Term Exams | Reviewing lecture notes | |
| 17 | Term Exams | Reviewing lecture notes |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | ||