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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY310.2B | Tax Accounting | Elective | 3 | 6 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | This course is aimed to teach knowledge of Turkish Tax System, Turkish income and corporate taxes. | | Name of Lecturer(s) | | Doç. Dr. Mehmet Bulut | | Learning Outcomes | | 1 | Learn to determination and taxation of income. | | 2 | Learn to determination and taxation of revenue. | | 3 | Learn to declaration of income tax | | 4 | Evaluate tax base informations | | 5 | Learn to solutions about problems between taxpayers and tax administration |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Historical development of income tax, elements of income, determination and calculation of tax base | | Weekly Detailed Course Contents | |
| 1 | The historical development of income tax, the income concept | | | | 2 | Subject and tax payer of income tax | | | | 3 | The commercial earning concept,Concept of commercial activity and its features,The status of company incomes against commercial earning, The finding of commercial earning | | | | 4 | The dowloadable and nondepreciable expenses ın determining real method of commercial earning | | | | 5 | The exemption and exceptions in commercial earning | | | | 6 | The incomes from agriculture, The agricultural concept | | | | 7 | Taxation of incomes from agriculture | | | | 8 | Mid-Term Exam | | | | 9 | The wages, The wage concept and its features, The seperation from other component of wages, Taxation of wages | | | | 10 | The achievable deductions from gross wage, The exemption and exceptions in wages | | | | 11 | The income from liberal profession, The freelancer, The determining and taxation of income from liberal profession | | | | 12 | The real estate capital of annuity,The determining of real estate capital of annuity, The exceptions in real estate capital of annuity | | | | 13 | The security income, The pernancy and taxation of security income, The other earnings and revenue | | | | 14 | The declaring of income tax and the kinds of charter | | | | 15 | The leavy and collection of income tax | | |
| | Recommended or Required Reading | | PEHLİVAN, O.2007;Vergi Hukuku - Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi,Trabzon
ÖNCEL, M. - KUMRULU,A.- ÇAĞAN, N.2006;Vergi Hukuku,Turhan Kitabevi, Ankara
BİLİCİ, N.2005;Vergi Hukuku, Seçkin Yayınları, Ankara
ŞENYÜZ, D.2003;Türk Vergi Sistemi, Bursa | | 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 | 14 | 3 | 42 | | Self Study | 14 | 2 | 28 | | Individual Study for Mid term Examination | 1 | 30 | 30 | | Individual Study for Final Examination | 1 | 35 | 35 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 2 | 5 | 3 | 5 | 3 | 4 | 5 | 5 | 1 | 4 | | LO2 | 4 | 3 | 5 | 3 | 5 | 4 | 4 | 5 | 5 | 1 | 4 | | LO3 | 4 | 2 | 5 | 3 | 5 | 3 | 5 | 5 | 5 | 1 | 4 | | LO4 | 4 | 2 | 5 | 3 | 5 | 3 | 3 | 5 | 5 | 1 | 4 | | LO5 | 4 | 3 | 5 | 3 | 5 | 5 | 4 | 5 | 5 | 1 | 4 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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