| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA202B2 | Turkish Tax System | Compulsory | 2 | 4 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| This course aims to teach students information about taxes in the Turkish tax system. |
| Name of Lecturer(s) |
| Öğr. Gör. Turğut POLAT |
| Learning Outcomes |
| 1 | Understanding general information about the Turkish Tax system | | 2 | Ability to learn the determination and taxation of income regarding income tax, corporate tax and other taxes | | 3 | Understanding tax base and tax returns | | 4 | Having information about tax deductions, exceptions and exemptions | | 5 | Having information about resolving disputes that arise between the taxpayer and the tax administration |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| To students; To provide theoretical and up-to-date information about income, corporate tax, property tax, VAT, SCT, MTV and other taxes, determination of tax base according to tax types, calculation of tax debt and applications for filling out declarations. |
| Weekly Detailed Course Contents |
|
| 1 | Income Tax, subject and obligor of income tax | | | | 2 | Taxation of Commercial and Agricultural Income | | | | 3 | Taxation of self-employment earnings, wages and real estate capital income | | | | 4 | Taxation of Securities Capital and Taxation of Other Earnings and Earnings | | | | 5 | Revenue declaration and declaration types | | | | 6 | Taxation and payment of income tax | | | | 7 | The place, subject and taxpayers of corporate tax in the Turkish tax system | | | | 8 | Midterm Exam | | | | 9 | Declaration, assessment and payment of Corporate Tax | | | | 10 | Subject of building and land tax in real estate tax, taxpayers, assessment - accrual and payment of tax | | | | 11 | Subject of Inheritance and Transfer Tax, taxpayers and payment of tax | | | | 12 | Motor Vehicles Tax | | | | 13 | Value Added Tax, its subject, taxpayer and tax liability in VAT, assessment and collection procedures in Value Added Tax | | | | 14 | Scope of Special Consumption Tax, assessment and collection of tax | | | | 15 | Municipal taxes and fees | | |
|
| Recommended or Required Reading |
| Osman PEHLİVAN, Tax Law General Provisions and Turkish Tax System, Karadeniz Technical University, Trabzon, 2023 |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 8 | 2 | 16 |
| Individual Study for Final Examination | 10 | 2 | 20 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 1 | | LO2 | 2 | 3 | 1 | 3 | 2 | 2 | 2 | 2 | 1 | | LO3 | 3 | 2 | 2 | 3 | 3 | 1 | 3 | 2 | 1 | | LO4 | 2 | 2 | 1 | 2 | 2 | 1 | 2 | 1 | 1 | | LO5 | 2 | 2 | 1 | 2 | 1 | 1 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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