TÜRKÇE
ENGLISH
Information
| Code | MUV252 |
| Name | Turkish Tax System |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
1 2 |
Course Goal / Objective
The aim of this course is to understand the structure, functioning, practical examples and legal methodology of income, expenditure and wealth taxes in the Turkish Tax System classification.
Course Content
The structure and functioning of income, expenditure and wealth taxes in the Turkish Tax System classification
Course Precondition
There are no prerequisites for the course.
Resources
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2021. Nurettin Bilici, Türk Vergi Sistemi, 47.Baskı, Ankara: Savaş Yayınları, 2022
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Being able to explain the subject, taxpayer and base of income tax |
| LO02 | Understands the definition, nature and determination methods of each income element. |
| LO03 | Understand the stages of declaration, assessment and payment of income tax |
| LO04 | Being able to explain the subject of corporate tax, its taxpayer, the event that gives rise to tax, and determine its base. |
| LO05 | Understand the stages of declaration, assessment and payment of corporate tax |
| LO06 | Explain the subject of expenditure taxes, the taxpayer, the event that gives rise to the tax, and determine the tax base. |
| LO07 | Ability to evaluate the scope and operation of Special Consumption Tax |
| LO08 | Ability to evaluate the scope and operation of other expenditure and wealth taxes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | 5 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | 2 |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Some Concepts and Explanations Regarding Income Tax: Concept of Income, Characteristics of Taxable Income, Subject and Liability of Income Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Income Elements: Definition of Commercial Earnings, Determination Methods and Withholding | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Income Elements: Definition, Determination Methods and Withholding of Agricultural Earnings | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Income Elements: Definition of Wage, Methods of Determination and Withholding | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 5 | Income Elements: Definition, Determination Methods and Withholding of Movables and Real Estate | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Income Elements: Definition, Determination Methods and Withholding of Self-Employment Earnings | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Declaration of Income, Assessment and Payment of Income Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 8 | Mid-term exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Subject of Corporate Tax, Tax-Giving Event, Liability, Base Determination | Lecture notes | Öğretim Yöntemleri: Anlatım |
| 10 | exemptions and Exceptions in Corporate Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Declaration, Assessment and Payment of Corporate Tax | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | SKatma Değer Vergisinin Konusu, Mükellefiyeti, Vergiyi Doğuran Olay; Matrah, Oran ve İndirimi | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Subject of Special Consumption Tax, Tax-Giving Event, Responsible Person, Exemption and Exception; Base, Assessment and Payment | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 14 | Diğer Vergilerin Konusu, Vergiyi Doğuran Olayı, Sorumlusu , Muafiyeti ve İstisnası; Matrahı, Tarhı ve Ödenmesi | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Other tax applications | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | final exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | final exam | 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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||