Main Page     Information on the Institution     Degree Programs     General Information for Students     Türkçe  

 DEGREE PROGRAMS


 Associate's Degree (Short Cycle)


 Bachelor’s Degree (First Cycle)


 Master’s Degree (Second Cycle)

  Course Description
Course Name : Turkish Tax System I

Course Code : PF 313

Course Type : Compulsory

Level of Course : First Cycle

Year of Study : 3

Course Semester : Fall (16 Weeks)

ECTS : 4

Name of Lecturer(s) : Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ

Learning Outcomes of the Course : Comments on the overall appearance of the Turkish tax system.
Defines taxable income.
Defines the elements of income.
Determines the tax base.
Compares the tax regime,
The students know to the personal income tax returns documents

Mode of Delivery : Face-to-Face

Prerequisites and Co-Prerequisites : None

Recommended Optional Programme Components : None

Aim(s) of Course : The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193

Course Contents : The contents of this course consist of the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues.

Language of Instruction : Turkish

Work Place : Classrooms will be determined by the Faculty.


  Course Outline /Schedule (Weekly) Planned Learning Activities
Week Subject Student's Preliminary Work Learning Activities and Teaching Methods
1 Introduction to the Turkish Tax System Related chapters in the specified books Explanation
2 Introduction to the Turkish Tax System Related chapters in the specified books Explanation
3 Tax liability and income components in Income Tax Related chapters in the specified books Explanation
4 Taxation regime of the commercial incomes in Income Tax Related chapters in the specified books Explanation and case study
5 Taxation regime of the commercial incomes in Income Tax Related chapters in the specified books Explanation and case study
6 Taxation regime of the commercial incomes and agricultural profits in Income Tax Related chapters in the specified books Explanation and case study
7 Taxation regime of agricultural profits in Income Tax Related chapters in the specified books Explanation and case study
8 Midterm Exam preparation for exam Writing exam
9 Taxation regime of the wages and self-employment earnings in Income Tax Related chapters in the specified books Explanation and case study
10 Taxation regime of the rental income in Income Tax Related chapters in the specified books Explanation and case study
11 Taxation regime of the earnings on movable assets and the other incomes in Income Tax Related chapters in the specified books Explanation and case study
12 Decleration and pay of the tax. Related chapters in the specified books Explanation and case study
13 Decleration and pay of the tax Related chapters in the specified books Explanation and case study
14 Decleration and pay of the tax Related chapters in the specified books Explanation and case study
15 Decleration and pay of the tax Related chapters in the specified books Explanation and case study
16/17 final exam preparation for exam Writing exam


  Required Course Resources
Resource Type Resource Name
Recommended Course Material(s)   Nurettin Bilici, Vergi Hukuku, Seçkin yayınevi, Ankara 2010, 23.bası
 Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Ekin yayınevi
Required Course Material(s)


  Assessment Methods and Assessment Criteria
Semester/Year Assessments Number Contribution Percentage
    Mid-term Exams (Written, Oral, etc.) 1 60
    Homeworks/Projects/Others 0 40
Total 100
Rate of Semester/Year Assessments to Success 40
 
Final Assessments 100
Rate of Final Assessments to Success 60
Total 100

  Contribution of the Course to Key Learning Outcomes
# Key Learning Outcome Contribution*
1 uses modern communication tools, methods and processes, collects and interprets data from different sources using 1
2 understands and explains the role of the public and private sector in the economy, the market economy and the function of the public sector 1
3 uses the information of profesional field about basic computer knowledge and skills 1
4 Collect quantitative and statistical data, makes analysis and interpretation 1
5 understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. 5
6 Aware of the social, scientific and ethical values ??and acts accordingly 3
7 Questions the traditional approach and methods of application,and he to develops and implements new ways of working if he considers it is necesaary 3
8 Individually and / or in a team, take responsibility, leadership, and effectively works 1
9 In recognition of the need for lifelong learning and constantly renews itself keeps track of the latest developments. 2
10 1
11 UseTurkish in academic life and work in accordance with the requirements of the uses of life. 5
12 Use different resources in accordance with the academic rules, synthesize the information gathered, and present them effectively in an area which has not been studied 3
13 Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context 1
14 Develop scientific and ethical values in the fields of statistics-and scientific data collection 4
* Contribution levels are between 0 (not) and 5 (maximum).

  Student Workload - ECTS
Works Number Time (Hour) Total 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 8 8
    Final Exam 1 10 10
Total Workload: 88
Total Workload / 25 (h): 3.52
ECTS Credit: 4