TÜRKÇE
ENGLISH
Information
| Code | YLY215 |
| Name | Turkish Taxing System |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Levent YÜLEK
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of lesson; To teach the taxes in the Turkish Tax System and to gain the ability to make legal transactions in this field.
Course Content
The content of this course includes Income Tax, Corporate Tax, Real Estate Tax, Inheritance and Gift Tax, Motor Vehicles Tax, Value Added Tax etc. tax base, taxpayer, calculation etc. covers transactions.
Course Precondition
none
Resources
Turkish Taxing System, Nurettin Bilici
Notes
Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara, 2009.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | learn that development of turkısh taxing system |
| LO02 | Defines commercial and agricultural earnings |
| LO03 | Learn that the feature of income taxes |
| LO04 | Learn that the feauture of corporate taxes |
| LO05 | Learn that the feature of taxes on spending |
| LO06 | Learn that feature of the other spending taxes |
| LO07 | Learn that feature of wealth taxes |
| LO08 | Explains taxes on expenditures and other expenditure taxes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Learns theoretical and applied information about local governments. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Knows problem solving methods and techniques related to the field | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Board and management concepts and functions of the job, knows issues such properties | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Evaluates the accuracy and up-to-dateness of the information related to the field. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to identify, define and solve problems related to the field | 4 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Examines the events and facts related to the field with scientific methods and techniques by using the theoretical and applied knowledge gained. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets the data obtained about the field. | 5 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Diagnoses the problems she encounters in her field and offers solutions. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains the ability to work individually and in groups related to his/her field. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have information about Atatürk's Principles and History of Revolution. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | inquisitive and would investigator. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Life-long learning will win | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Have a good command of Turkish | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses his/her thoughts in writing and orally in line with the basic knowledge he/she has on issues related to local governments. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have sufficient foreign language knowledge in the field | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Uses the software and hardware required by the field. | |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Under the authority of elected political representatives, retains the overall benefit of society. | |
| PLO18 | Yetkinlikler - Öğrenme Yetkinliği | Will have sufficient awareness of the universality of social rights, social justice, quality and cultural values, environmental protection and ethics. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | The history of Turkish taxing system | reading | |
| 2 | The feature of Turkish taxing system | reading | |
| 3 | Income Tax: Subject, Concept of Income, Liability, Commercial Gains | reading | |
| 4 | Practices Related to Tax Payable Stage | reading | |
| 5 | Practice Examples and Studies on Tax Audit | reading | |
| 6 | Documents Related to Settlement of Tax Disputes at Administrative Stages | reading | |
| 7 | Documents Regarding the Settlement of Tax Disputes at the Judicial Stage | reading | |
| 8 | Mid-Term Exam | study | |
| 9 | Practices Related to Income Tax: The concept of income and taxation procedures | reading | |
| 10 | Practices Related to Declaration and Elements of Income and Taxation Practices | reading | |
| 11 | Applications Related to Corporate Tax | reading | |
| 12 | Wealth taxes | reading | |
| 13 | Taxes on Wealth Transfer | reading | |
| 14 | Taxes on Wealth, Practices on Taxes on Wealth Transfer | reading | |
| 15 | The other taxes on spending | reading | |
| 16 | Term Exams | study | |
| 17 | Term Exams | study |
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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 86 | ||
| Total Workload / 25 (h) | 3,44 | ||
| ECTS | 3 ECTS | ||