Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | SGP207B | Turkish Tax System | Compulsory | 2 | 3 | 3 |
|
Level of Course Unit |
Short Cycle |
Objectives of the Course |
To convey general informations about the structure and functioning of the Turkish Tax System with the help of practical events. |
Name of Lecturer(s) |
|
Learning Outcomes |
1 | To be able to explain the scope of Income Tax and to detect the taxable basis | 2 | To be able to include of income elements in the annual return and calculate the tax | 3 | To be able to explain the scope of Income Tax and to detect the taxable basis | 4 | To be able to defination of deduction and exemption at corporate tax and to calculate of corporate tax | 5 | To be able to explain the basic concepts of Value Added Tax and procedure of taxation |
|
Mode of Delivery |
Normal Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
Definition of Tax, General Information About Tax Law, Resources of Tax
Law
Parties of Tax Relationship, Taxation Procedures, Obligations of Taxpayer,
Abolition of Tax Claim
Income Concept, Subject of Income Tax and Characteristics of Taxable
Income, Income Tax Liability
Business Profits, Agricultural Profits, Wage
Income from Independent Personal Services
Income from Immovable Property
Income from Movable Property, Other Income and Earnings
Assessment of Income Tax, Declaration and Payment, Advance Tax
Corporate Income Tax
Taxes on Consumption
Taxes on Wealth
Analysis of Tax Revenues in Turkey |
Weekly Detailed Course Contents |
|
1 | To be able to explain the basic concepts of Value Added Tax and
procedure of taxation | | | 2 | Parties of Tax Relationship, Taxation
Procedures, Obligations of Taxpayer, Abolition
of Tax Claim | | | 3 | Income Concept, Subject of Income Tax and
Characteristics of Taxable Income, Income Tax
Liability | | | 4 | Business Profits, Agricultural Profits, Wage | | | 5 | Income from Independent Personal Services | | | 6 | ncome from Immovable Property | | | 7 | Income from Movable Property, Other Income
and Earnings | | | 8 | Midterm | | | 9 | Assessment of Income Tax, Declaration and
Payment, Advance Tax | | | 10 | Assessment of Income Tax, Declaration and
Payment, Advance Tax | | | 11 | Corporate Income Tax | | | 12 | Taxes on Consumption | | | 13 | Taxes on Wealth | | | 14 | Analysis of Tax Revenues in Turkey | | | 15 | Review
| | | 16 | Final Exam | | |
|
Recommended or Required Reading |
Mehmet TOSUNER ve Zeynep ARIKAN, Türk Vergi Sistemi, Izmir, 2013.
Beyanname Düzenleme Kılavuzu 2013, Maliye Bakanlığı Hesap Uzmanları
Kurulu. |
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 | 1 | 1 |
Attending Lectures | 12 | 3 | 36 |
Brain Storming | 10 | 1 | 10 |
Individual Study for Mid term Examination | 14 | 1 | 14 |
Individual Study for Final Examination | 14 | 2 | 28 |
|
Contribution of Learning Outcomes to Programme Outcomes |
|
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|