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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 | | İŞL213.1B2 | Turkish Tax System | Elective | 2 | 3 | 3 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | In this class, after development process and structure of Turkish tax system are explained, taxes carrying out in Turkey are examined. | | Name of Lecturer(s) | | Doç. Dr. Mehmet Bulut | | Learning Outcomes | | 1 | Describes the historical development of constitutional principles of taxation | | 2 | Explains the basic concepts of taxation | | 3 | Compares the causes of the termination of the tax debt | | 4 | The meaning of tax law, defines the basic concepts of interpretation in terms of time and place and in this context an analysis | | 5 | Makes the distinctionbetween tax debt and private debt | | 6 | Explains the tax crimes and their penalties |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | In this class; taxes levied on income, expenditure and wealth are examined and applying way of each taxes is explained. | | Weekly Detailed Course Contents | |
| 1 | Place in the historical development of income tax and the Turkish Tax System, The Concept of Income, Income Tax Liabilities | | | | 2 | Assessment of Income Tax, Income Creator Elements | | | | 3 | Earnings Commercial, Agricultural Earnings, Self-Employment Income | | | | 4 | Wage, from Real Estate, Securities Income, Other Income and Incomes | | | | 5 | Income Statement, Income Tax Imposition and Collection | | | | 6 | Example of Income Statement and Income Tax Return Arrangement Applications | | | | 7 | Corporate Tax Place in the Turkish Tax System, Subject and Taxpayers | | | | 8 | Mid-term exam | | | | 9 | Contribution rate approach | | | | 10 | Taxes on Expenditure, Value Added Tax, Subject, taxpayers | | | | 11 | Taxes on Expenditure, Value Added Tax, Subject, taxpayers | | | | 12 | Occuring of KDV, exceptions, the statement, the imposition and collection | | | | 13 | Taxes on expenditures | | | | 14 | Taxes on Wealth, Property Tax | | | | 15 | Inheritance Tax, Motor Vehicles Tax | | | | 16 | End-of-term exam | | |
| | Recommended or Required Reading | | Osman Pehlivan (2009), Vergi Hukuku, Derya Kitabevi, Trabzon.
Şenyüz Doğan, Yüce Mehmet ve Adnen Gerçek (2010), Türk Vergi Sistemi Dersleri, Ekin Kitabevi, 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 | 30 | 30 | | Final Examination | 1 | 30 | 30 | | Makeup Examination | 1 | 30 | 30 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 2 | 2 | 2 | 3 | 2 | 4 | 2 | 2 | 2 | 2 | | LO2 | 3 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | | LO3 | 2 | 2 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 1 | | LO4 | 1 | 1 | 1 | 2 | 2 | 2 | 1 | 1 | 1 | 2 | | LO5 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | | LO6 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 3 | 3 | 3 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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