TÜRKÇE
ENGLISH
Information
| Code | PFS410 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 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
The course has no prerequisites
Resources
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Ekin Yayınevi,19.Baskı,2022.
Notes
Tax laws
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Discusses income and sort taxable earnings and returns |
| LO02 | According to the income tax law may determine that it is the taxpayers who are required to pay tax in Turkey |
| LO03 | Explain the elements of income |
| LO04 | Explains the tax assessment and declaration of income tax with practical examples |
| LO05 | Explains the taxpayers of corporate tax |
| LO06 | Explains exemptions and exceptions in corporate tax |
| LO07 | Explain the tax assessment and declaration of corporate tax |
| LO08 | The subject of the value added tax, the taxpayer and the taxable event |
| LO09 | Discusess the tax assessment and declaration of value added tax |
| LO10 | Discusess other taxes on expenditure |
| LO11 | Explains other taxes on wealth |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively by using different sources within the framework of academic rules. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Subject of Income Tax | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 2 | Income Tax Liability | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 3 | Commercial Earnings | Reading related parts of the book | Öğretim Yöntemleri: Anlatım |
| 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 |
| 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 |
| 8 | Mid-Term Exam | study for mid-term 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 final exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | study for final exam | 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||