PFZ306 Turkish Tax System II

5 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit

Information

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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. NESLİHAN COŞKUN KARADAĞ
Course Instructor
1 2
Prof. Dr. SONER YAKAR (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 interprets data from different sources using contemporary communication tools, methods and processes. 3
PLO03 Bilgi - Kuramsal, Olgusal Having basic computer knowledge and skills, she uses this knowledge in the professional field
PLO04 Bilgi - Kuramsal, Olgusal explain the duties and authorities of Public Financial Institutions.
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Works effectively individually and/or in a team.
PLO06 Beceriler - Bilişsel, Uygulamalı Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. 4
PLO07 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning, she follows the current developments in her field. 3
PLO08 Beceriler - Bilişsel, Uygulamalı Synthesizes the information obtained from different sources within the framework of academic rules. 2
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Turkish and at least one foreign language is used in accordance with the needs of academic life and business life 2
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği explain the job descriptions of professional people. 4
PLO11 Yetkinlikler - Öğrenme Yetkinliği Have social, scientific and ethical values. 3
PLO12 Yetkinlikler - Öğrenme Yetkinliği Apart from the traditional approach, it develops new working methods when it deems necessary.
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Expresses herself orally and in writing 4


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


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

Update Time: 08.05.2024 10:50