TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF730 |
| Name | Turkish Tax System Analysis |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to analyze and evaluate the issues related to taxes collected in accordance with the tax laws in force.
Course Content
Income tax, corporate tax, value added tax, excise duty, inheritance and transfer tax, motor vehicle tax and other taxes are analyzed in terms of tax systematics and tax techniques and analyzed for financial and non-financial purposes.
Course Precondition
NONE
Resources
Türk Vergi Sistemi, Doğan Şenyüz, Mehmet Yüce , Adnan Gerçek; Özel vergi kanunları
Notes
Articles given in the course
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Evaluates the general structure of the Turkish tax system |
| LO02 | Compare the historical development of taxes |
| LO03 | Analyzes the tax types in Turkish tax system |
| LO04 | Discuss and analyze the problems of Turkish tax system |
| LO05 | Evaluate and analyze Turkish tax system |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 3 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 5 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 1 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General information about the course and course content | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 2 | General structure of Turkish tax system | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 3 | Analysis of the Turkish tax system in terms of secular, social and legal state | reading and understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 4 | Analysis of income tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 5 | Analysis of corporate tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 6 | Analysis of value added tax | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 7 | Analysis of excise duty | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Ödev, Performans Değerlendirmesi |
|
| 9 | Customs taxes and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 10 | other indirect taxes | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 11 | Analysis of other indirect taxes | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 12 | Inheritance tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 13 | Property tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 14 | Motor vehicles tax and analysis | reading, comprehension, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Bireysel Çalışma |
| 15 | General Evaluation and Discussion | interpretation, understanding, analysis | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | ||