Course Description |
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Course Name |
: |
Turkish Tax System I |
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Course Code |
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PF 313 |
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Course Type |
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Compulsory |
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Level of Course |
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First Cycle |
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Year of Study |
: |
3 |
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Course Semester |
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Fall (16 Weeks) |
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ECTS |
: |
4 |
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Name of Lecturer(s) |
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Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ |
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Learning Outcomes of the Course |
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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
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Mode of Delivery |
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Face-to-Face |
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Prerequisites and Co-Prerequisites |
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None |
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Recommended Optional Programme Components |
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None |
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Aim(s) of Course |
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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 |
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Course Contents |
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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. |
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Language of Instruction |
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Turkish |
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Work Place |
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Classrooms will be determined by the Faculty. |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Introduction to the Turkish Tax System |
Related chapters in the specified books |
Explanation |
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2 |
Introduction to the Turkish Tax System |
Related chapters in the specified books |
Explanation |
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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 |
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5 |
Taxation regime of the commercial incomes in Income Tax |
Related chapters in the specified books |
Explanation and case study |
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6 |
Taxation regime of the commercial incomes and agricultural profits in Income Tax |
Related chapters in the specified books |
Explanation and case study |
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7 |
Taxation regime of agricultural profits in Income Tax |
Related chapters in the specified books |
Explanation and case study |
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8 |
Midterm Exam |
preparation for exam |
Writing exam |
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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 |
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12 |
Decleration and pay of the tax. |
Related chapters in the specified books |
Explanation and case study |
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13 |
Decleration and pay of the tax |
Related chapters in the specified books |
Explanation and case study |
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14 |
Decleration and pay of the tax |
Related chapters in the specified books |
Explanation and case study |
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15 |
Decleration and pay of the tax |
Related chapters in the specified books |
Explanation and case study |
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16/17 |
final exam |
preparation for exam |
Writing exam |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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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 |
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4 |
Collect quantitative and statistical data, makes analysis and interpretation |
1 |
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5 |
understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. |
5 |
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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 |
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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). |
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