TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. (ENGLISH) | |
| Code | IPFS402 |
| Name | Turkish Tax System |
| Term | 2025-2026 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To be able to dominate the tax laws in force
Course Content
Material tax law constitutes the content of this course.
Course Precondition
none
Resources
Turkish Tax Law(s),-2020-Yetkin Yayıncılık, Ahmet Başpınar,
Notes
Other Tax Laws
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can define income and can list gains and revenues subject to taxation |
| LO02 | According to the income tax law, it is possible to determine who is the taxpayer to be paid tax in Turkey |
| LO03 | Describe commercial gain and know how to determine commercial gain on a balance sheet basis |
| LO04 | Business income may be determined by the business account and simple procedure, exceptions and exemptions |
| LO05 | Describe agricultural gain and know the detection procedures |
| LO06 | Define wage and know taxation procedures |
| LO07 | Can recognize self-employment gains and detection procedures |
| LO08 | With the midterm, the student's achievement is assessed and feedback is presented |
| LO09 | Real estate may declare capital gains and explain the taxation of rental income |
| LO10 | Describes the possession of the securities capital and explains its taxation |
| LO11 | Describe other gains and revenues, list which incomes constitute this income element, disclose the method of taxation |
| LO12 | They disclose what incomes will be shown to declaration, and which will be taxed through withholding. Describe and disclose types of declarations |
| LO13 | Calculates Revenue Tax using an incremental income tax schedule. Know the tax accounts to be paid and the due date. |
| LO14 | With the Application Examples, a taxpayer who receives income from different income elements will determine the total income he / she declares, and tax calculations |
| LO15 | Prepare declaration with application examples and calculate the İncome tax |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 1 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 1 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Applying business management methods by following the basic steps | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Evaluate the results that are obtained from applications of business management methods. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use basic numerical and statistical softwares. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use basic enterprise resource planning (ERP) softwares | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively in an unfamiliar field by using different sources within the framework of academic rules. | 2 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | 4 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate business management approaches, practices and methods by considering the sector, size, resources, culture, goals and objectives of the enterprises. | 2 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the activities of businesses, on businesses. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Concept of Income Tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Liability in Income Tax | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Business Profit 1 | Reading | Öğretim Yöntemleri: Anlatım |
| 4 | Business Profit 2 | Reading | Öğretim Yöntemleri: Anlatım |
| 5 | Agricultural earnings | Reading | Öğretim Yöntemleri: Anlatım |
| 6 | Wages | Reading | Öğretim Yöntemleri: Anlatım |
| 7 | Self-employed Profit | Reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Real Estate Capital Return | Reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Return of Securities Capital | Reading | Öğretim Yöntemleri: Anlatım |
| 11 | Other Earnings and Bills | Reading | Öğretim Yöntemleri: Anlatım |
| 12 | Income Collection and Declaration | Reading | Öğretim Yöntemleri: Anlatım |
| 13 | Calculation and Payment of Income Tax | Reading | Öğretim Yöntemleri: Anlatım |
| 14 | Application Examples 1 | General repetition and oversight | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 15 | Application Examples 2 | General repetition and oversight | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | Pre-test work | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Pre-test work | 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 | ||