| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | ÜS0204.3 | Introduction to Tax | Seçmeli | 2 | 3 | 2 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| To convey general informations about the structure and functioning of the Turkish Tax System with the help of practical events. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
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| Öğrenme Çıktıları |
| 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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| Öğrenim Türü |
| Normal Education |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
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| Dersin İçeriği |
| 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 |
| Haftalık Ayrıntılı Ders İçeriği |
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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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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
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| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| Midterm Examination | 1 | 100 | | TOPLAM | 100 | |
| Final Examination | 1 | 100 | | TOPLAM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | | Staj Durumu | |
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| İş Yükü Hesaplaması |
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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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| Program ve Öğrenme Çıktıları İlişkisi |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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