TÜRKÇE
ENGLISH
Information
| Code | PFS306 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
1 2 |
Course Goal / Objective
Taxes on income, Taxes on expenditure, Taxes on wealth
Course Content
To examine all aspects of taxes in Turkish tax system
Course Precondition
There are no course prerequisites.
Resources
Türk Vergi Sistemi, Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce, Ekin Yayınevi,2022.
Notes
Tax Laws in the Legislation
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define income and sort taxable earnings and returns |
| LO02 | Explain the elements of income |
| LO03 | Learns the tax assessment and declaration of income tax with practical examples |
| LO04 | Explain the tax assessment and declaration of corporate tax |
| LO05 | The subject of the value added tax, the taxpayer and the taxable event |
| LO06 | Learns the tax assessment and declaration of value added tax |
| LO07 | Learns other taxes on expenditure |
| LO08 | Learn other taxes on wealth |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy science and the well-running conditions of the market economy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce numerical and policy options when confronted with problems. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Use the theory of economics in the analysis of economic events. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use computer programs, do synthesis and present prepared data efficiently. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Apply the methods of economic analysis. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | 3 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Take responsibility individually and / or in a team, take leadership and work effectively. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Question traditional approaches, practices and methods. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Recognize and apply social, scientific and professional ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Subject of Income Tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Income Tax Liability | Reading related parts of the book | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Commercial Earnings | Reading related parts of the book | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Agricultural Earnings | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 5 | Self-employment earnings and wages | Reading related parts of the book | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Real estate capital income and equity capital income | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 7 | Income tax assessment and declaration | Reading related parts of the book | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | study for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Taxpayers of corporate tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 10 | Expenditures not accepted and not legally accepted according to corporate tax law | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 11 | Exemptions and exemptions in corporate tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 12 | Tax assessment and declaration of corporate tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 13 | Value added tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 14 | Other taxes on expenditure | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 15 | Taxes on wealth | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | study for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | study for exam | Ölçme Yöntemleri: Ödev |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||