| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | ÜS0204.3 | Introduction to Tax | Elective | 2 | 3 | 2 |
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| 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) |
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| 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 |
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| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
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| 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 |
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| 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 | income from Immovable Property | | | | 7 | Income from Movable Property, Other Income and Earnings | | | | 8 | Midterm exam | | | | 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 Consumption | | | | 14 | Analysis of Tax Revenues in Turkey | | | | 15 | Analysis of Tax Revenues in Turkey | | |
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| 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 | | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Makeup Examination | 1 | 2 | 2 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 7 | 2 | 14 |
| Individual Study for Final Examination | 14 | 2 | 28 |
| Homework | 2 | 2 | 4 |
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| Contribution of Learning Outcomes to Programme Outcomes |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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