TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ306 |
| Name | Turkish Tax System II |
| 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 |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. SONER YAKAR
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Providing theoretical information about some basic taxation in the Turkish tax system and making it available in practical life
Course Content
The place and the importance of the corporate tax in the tax system, The subject and the taxpayer of the corporation tax, The tax base and rate of the corporation tax, The declaration and the payment of the corporation tax, The birth and the tax of the value added tax (VAT) VAT declaration and payment, Analysis of real estate tax, Analysis of motor vehicles tax, Analysis of inheritance and transfer tax, Analysis of customs tax and bank and insurance transaction tax 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 | Explain the scope and taxpayers of corporation tax. |
| LO02 | Explains the Value Added Tax system |
| LO03 | Lists the taxpayer of Value Added Tax, the delivery and delivery conditions. |
| LO04 | calculate the Add value tax and explain taxation period and payment knows. |
| LO05 | Explain the Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes |
| LO06 | Explain the tax regime for Property Tax |
| LO07 | Explain tax regime for Motor Vehicles Tax |
| LO08 | Explain the tax regime for inheritance and transfer 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. | 3 |
| 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 | 3 |
| 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 | |
| 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 of Corporation Tax and Liability | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 2 | Exemption from Corporate Taxation | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 3 | Exception Gains from Corporate Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 4 | Expenses to be deducted / not deducted from corporation tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 5 | Calculation of Corporation Tax and Profit Distribution in Corporations | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 6 | The declaration of the corporation tax and payment | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 7 | Definition, Characteristics and Concept of Value Added Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 8 | mid term exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | The event that creates tax liability and taxation in Value Added Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 10 | Exemptions in Value Added Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 11 | Calculation and Payment of Value Added Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 12 | Excise Tax, Bank and insurance transaction tax, Customs Tax, municipal taxes | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 13 | Property tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 14 | Motor Vehicle Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 15 | Inheritance and Transfer Tax | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Bireysel Çalışma |
| 16 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | ||