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 |
Öğr. Gör.Dr. Levent YÜLEK
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of the course is to give detailed information about the types of taxes in the Turkish Tax System and to gain the ability to analyse legal phenomena in the 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 | Explain the development of the Turkish tax system. |
| LO02 | Defines commercial and agricultural earnings. |
| LO03 | Defines the characteristics of income tax. |
| LO04 | Lists the characteristics of corporate tax. |
| LO05 | Explains the characteristics of taxes on expenditure. |
| LO06 | List the characteristics of other expenditure taxes. |
| LO07 | Defines the characteristics of taxes on wealth. |
| LO08 | Explains taxes on expenditures and other expenditure taxes. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Defines theoretical and applied information about local governments. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists problem solving methods and techniques related to the field. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explains topics such as management concepts and functions and the manager's job and characteristics. | |
| 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 | Offers solutions to the problems encountered in the field. | |
| 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 | Explains Atatürk's Principles and History of Revolution. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Become inquisitive and enquiring. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gain awareness of lifelong learning. | |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Have a good ability to use 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 | Retains the overall benefit of society under the authority of elected political representatives. | |
| 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 | Öğretim Yöntemleri: Anlatım |
| 2 | The feature of Turkish taxing system | Reading | Öğretim Yöntemleri: Anlatım |
| 3 | Income Tax: Subject, Concept of Income, Liability, Commercial Gains | Reading | Öğretim Yöntemleri: Anlatım |
| 4 | Practices Related to Tax Payable Stage | Reading | Öğretim Yöntemleri: Anlatım |
| 5 | Practice Examples and Studies on Tax Audit | Reading | Öğretim Yöntemleri: Anlatım |
| 6 | Documents Related to Settlement of Tax Disputes at Administrative Stages | Reading | Öğretim Yöntemleri: Anlatım |
| 7 | Documents Regarding the Settlement of Tax Disputes at the Judicial Stage | Reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Preparation for written exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Practices Related to Income Tax: The concept of income and taxation procedures | Reading | Öğretim Yöntemleri: Anlatım |
| 10 | Practices Related to Declaration and Elements of Income and Taxation Practices | Reading | Öğretim Yöntemleri: Anlatım |
| 11 | Applications Related to Corporate Tax | Reading | Öğretim Yöntemleri: Anlatım |
| 12 | Wealth taxes | Reading | Öğretim Yöntemleri: Anlatım |
| 13 | Taxes on Wealth Transfer | Reading | Öğretim Yöntemleri: Anlatım |
| 14 | Taxes on Wealth, Practices on Taxes on Wealth Transfer | Reading | Öğretim Yöntemleri: Anlatım |
| 15 | The other taxes on spending | Reading | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Preparation for written exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for written 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 | 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 | ||