TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ305 |
| Name | Turkish Tax System I |
| Term | 2024-2025 Academic Year |
| Semester | 5. 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 |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. SONER YAKAR
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It examines all aspects of the income tax which is included in the Turkish tax system and which is one of the most important income sources of the state
Course Content
Definition of income tax, its place in history and tax revenues, The subject of income tax, Definition of earnings and revenues entering to income, Earnings exempted from income tax, Expenses to be deducted from income tax, Tax base, Tax base and tax rate, Taxation period, Tax declaration and payment, Provisional tax are composes the content of this course
Course Precondition
NONE
Resources
Türk Vergi Sistemi-2022-Ekin yayınevi- Yazarlar: Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek
Notes
Vergi Kanunları
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can define income and can list gains and revenues subject to taxation |
| LO02 | According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey |
| LO03 | Describe commercial gain and know how to determine commercial gain on a balance sheet basis |
| LO04 | Business income may be determined by the business account and simple procedure, exceptions and exemptions |
| LO05 | Describe agricultural gain and know the detection procedures |
| LO06 | Define wage and know taxation procedures |
| LO07 | Can recognize self-employment gains and detection procedures |
| LO08 | With the midterm, the student's achievement is assessed and feedback is presented |
| LO09 | Real estate may declare capital gains and explain the taxation of rental income |
| LO10 | Describes the possession of the securities capital and explains its taxation |
| LO11 | Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation |
| LO12 | They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations |
| LO13 | Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date. |
| LO14 | With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations |
| LO15 | Prepare declaration with application examples and calculate the İncome tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 5 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 5 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Concept of Income Tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Liability in Income Tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 3 | Commercial Profit | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 4 | Determination of Commercial Profit | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 5 | Agricultural earnings | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 6 | Wages | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 7 | Self-employed Profit | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 8 | Mid-Term Exam | Pre-midterm study | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Real Estate Capital Return | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 10 | Return of Securities Capital | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 11 | Other Earnings and Bills | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 12 | Income Collection and Declaration | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 13 | Calculation and Payment of Income Tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 14 | Application Examples | General repetition and oversight | Öğretim Yöntemleri: Anlatım, Örnek Olay, Bireysel Çalışma |
| 15 | Examples | General repetition and oversight | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 16 | Term Exams | Pre-test work | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Pre-test work | Ölçme Yöntemleri: Yazılı Sınav |
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 | 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 | ||