TÜRKÇE
ENGLISH
Information
| Code | EEY231 |
| Name | Tax in Property |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör.Dr. ABDULAZİZ SAVUN
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to teach students the tax aspect of real estate buying, selling and leasing transactions, to provide students with knowledge about tax practices in the real estate sector and to provide students with the ability to make tax planning and reporting on this subject. At the end of the course, it is aimed that students will gain the ability to correctly understand and apply the taxation processes of real estate transactions.
Course Content
General information about tax law, Real estate rental income and taxation, Determination and taxation of real estate sales gain, Precedent Rental Price, Real Estate Capital Gain and its scope, Housing exemption
Course Precondition
N.a.
Resources
Taxation of Real Estate Purchases and Rental Incomes, Kemal ÇAĞLAR, Adalet Publishing
Notes
Abdulaziz SAVUN, Lecturer Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the tax types related to real estate and has information about the tax types applied to real estate transactions. |
| LO02 | Explains the real estate sales process and explains the tax procedures that must be followed during real estate buying and selling transactions. |
| LO03 | Explains the real estate rental process, defines the tax aspects of rental transactions and legal obligations in this process. |
| LO04 | Explains the rights and responsibilities of the buyer and seller in real estate sales. |
| LO05 | Has the competence to accurately prepare the necessary tax returns regarding real estate transactions. |
| LO06 | Explains the taxation process regarding real estate in institutions and defines how institutions are taxed in real estate purchase, sale and rental transactions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Apply general economic knowledge to business processes by performing economic analyses in the real estate sector. | 2 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | Uses basic level computer software and hardware effectively in accordance with professional requirements. | |
| PLO03 | Yetkinlikler - Alana Özgü Yetkinlik | It effectively carries out the management of real estate, purchase-sale transactions, and marketing processes. | |
| PLO04 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer theoretical knowledge to the problem solving process. | 3 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Fulfills the duties undertaken within the framework of professional ethics, sense of responsibility and self-confidence. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | It follows sectoral developments with an approach open to change and innovation and integrates them into business life. | 2 |
| PLO07 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students can manage the processes in mother tongue and foreign languages by using the effective communication skills and information and communication tools. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have the ability to report and interpret the tasks given in the field of professional practice as desired. | 3 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Knows the legal regulations needed in the field of real estate management and applies them in professional processes. | 3 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes real estate value determination processes, conducts market research and makes solution-oriented decisions. | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Has technical knowledge about the immovable and can carry out technical information based supervision applications. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Manages real estate production and development activities. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Knowledge About Tax Law | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 2 | Property Rent İncome | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 3 | Tax in Property Rent İncome | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 4 | Real Estate Selling İncome | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 5 | determination of real estate sales revenue | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | taxation of real estate sales | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 7 | Property Selling İncome in terms of person | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Equivalent rental price | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 10 | Conditions for being an increase in value gain | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 11 | Extent of Property That has rise in value | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 12 | Procure Types and determine date | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Commercial and capital gains in real estate | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 14 | housing exemption | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 15 | Conditions about exceptionapplications | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Problem Çözme |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 1 | 14 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 3 | 3 |
| Final Exam | 1 | 3 | 3 |
| Total Workload (Hour) | 50 | ||
| Total Workload / 25 (h) | 2,00 | ||
| ECTS | 2 ECTS | ||