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Course Description Course Name : Turkish Tax System Course Code : PF 491 Course Type : Optional Level of Course : First Cycle Year of Study : 4 Course Semester : Fall (16 Weeks) ECTS : 4 Name of Lecturer(s) : Asst.Prof.Dr. SONERYAKAR Learning Outcomes of the Course : Describe the scope of income tax and detect the taxable base of each income component Compare corporate income tax, the taxpayer and the income tax base Explain the basic concepts of Value Added Tax and taxation procedure Evaluate the scope and functioning of the Special Consumption Tax Distinguish between the function and properties of other taxes on consumption and wealth Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : The aim of this course is to teach the Turkish tax system and its income, expenditure and wealth tax process. In addition, teach how to deal with problems practically and solve them appropriate to law methodology. Course Contents : The contents of this course are the definition of income under the Income Tax Act No. 193, income tax liabilities, income and taxation regimes elements, revenue collection and expenditure declaration and payment issues and corporate taxes on wealth tax. 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 Income concept, the concept of taxable income Related books chapters Traditional teaching methods 2 The taxes on income Related books chapters Traditional teaching methods 3 The taxes on income Related books chapters Traditional teaching methods 4 The taxes on income Related books chapters Traditional teaching methods 5 The taxes on income Related books chapters Traditional teaching methods 6 The taxes on expenditure Related books chapters Traditional teaching methods 7 The taxes on expenditure Related books chapters Traditional teaching methods 8 Mid-term exam Preparation for exam Writing Exam 9 The taxes on expenditure Related books chapters Traditional teaching methods 10 The taxes on wealth Related books chapters Traditional teaching methods 11 The taxes on wealth Related books chapters Traditional teaching methods 12 Assessment of taxes on income, expenditure and wealth Related books chapters Traditional teaching methods 13 Assessment of taxes on income, expenditure and wealth Related books chapters Traditional teaching methods 14 Assessment of taxes on income, expenditure and wealth Related books chapters Traditional teaching methods 15 Assessment of taxes on income, expenditure and wealth Related books chapters Traditional teaching methods 16/17 Final Exam Preparation for exam Writing Exam   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Türk Vergi Sistemi (Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek), Bursa: Ekin Yayınevi, 2012 Required Course Material(s)  Türk Vergi Sistemi (Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek), Bursa: Ekin Yayınevi, 2012   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 Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 1 2 Define the role of pricing within the event advantage of the market economy. 1 3 Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 1 4 Perceive the costs and benefits arising from the global economy 2 5 Produce numerical and policy options when confronted with problems. 1 6 Use quantitative and qualitative techniques of model building, decoding and interpretation. 1 7 Use the theory of economics in the analysis of economic events. 1 8 Use computer programs, do synthesis and present prepared data efficiently. 1 9 Apply the methods of economic analysis. 1 10 Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 1 11 Take responsibility individually and / or in a team, take leadership and work effectively. 3 12 Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3 13 Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 4 14 Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 1 15 Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 1 16 Question traditional attitudes, applications and methods, develop and apply new methods when needed. 1 17 Recognize and apply social, scientific and professional ethical values. 1 * 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 3 42 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 5 5     Final Exam 1 15 15 Total Workload: 104 Total Workload / 25 (h): 4.16 ECTS Credit: 4