Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
TURKISH TAX SYSTEM | MVU1232730 | Spring Semester | 2+0 | 2 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Assist.Prof. Adem Bağış ALÇİÇEK |
Name of Lecturer(s) | Assist.Prof. Adem Bağış ALÇİÇEK |
Assistant(s) | |
Aim | The characteristics of the Turkish tax system that can provide solutions to case size and the Turkish tax system by addressing different aspects which constitute specific tax types and aims to deliver the ability to interpret analysis of their application errors. |
Course Content | This course contains; Characteristics, Purposes and Principles of Tax,Principles of Taxation and Procedure in Taxation,Types of Taxes on Income, Consumption and Wealth,Value Added Tax Principles,Excise Duty Principles,Income Tax Principles,Corporate Tax Principles,Other Taxes,Local Taxes,Revenue Administration Organizational Structure,Tax Offices, Tax Transactions and Tax Collection,Tax Exemption and Exception,Tax Refund Mechanisms,Tax Penalties and Tax Awareness. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1.Will be able to know general definitions and expressions related to tax. | 12, 13, 9 | A |
3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions. | 12, 13, 9 | A |
4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors. | 12, 13, 9 | A |
5.Will be able to explain the functioning of the tax system | 12, 13, 9 | A |
1.1.Knows general definitions about tax. | ||
1.2.Knows general forms of expression regarding tax. | ||
2.1.Describes the relationship between tax law branches of private law. | ||
2.2.Describes the place of tax law under public law. | ||
3.2.Shows various aspects of tax cases. | ||
4.1.Explains tax types. | ||
4.2.Explains the reasons for incomplete tax assessment and tax penalties. | ||
5.1.Explains the main lines of the tax system. | ||
5.2.Describes the details of the functioning of the tax system. | ||
2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law. | 12, 13, 9 | A |
3.1. Provides solutions to tax cases. |
Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | Characteristics, Purposes and Principles of Tax | |
2 | Principles of Taxation and Procedure in Taxation | |
3 | Types of Taxes on Income, Consumption and Wealth | |
4 | Value Added Tax Principles | |
5 | Excise Duty Principles | |
6 | Income Tax Principles | |
7 | Corporate Tax Principles | |
8 | Other Taxes | |
9 | Local Taxes | |
10 | Revenue Administration Organizational Structure | |
11 | Tax Offices, Tax Transactions and Tax Collection | |
12 | Tax Exemption and Exception | |
13 | Tax Refund Mechanisms | |
14 | Tax Penalties and Tax Awareness |
Resources |
www.gib.gov.tr |
www.mevzuat.gov.tr |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |
ECTS / Workload Table | ||||||
Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
Course Hours | 14 | 2 | 28 | |||
Guided Problem Solving | 7 | 2 | 14 | |||
Resolution of Homework Problems and Submission as a Report | 1 | 10 | 10 | |||
Term Project | 1 | 10 | 10 | |||
Presentation of Project / Seminar | 1 | 10 | 10 | |||
Quiz | 2 | 1 | 2 | |||
Midterm Exam | 1 | 16 | 16 | |||
General Exam | 1 | 21 | 21 | |||
Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
Total Workload(Hour) | 111 | |||||
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(111/30) | 4 | |||||
ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
TURKISH TAX SYSTEM | MVU1232730 | Spring Semester | 2+0 | 2 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Assist.Prof. Adem Bağış ALÇİÇEK |
Name of Lecturer(s) | Assist.Prof. Adem Bağış ALÇİÇEK |
Assistant(s) | |
Aim | The characteristics of the Turkish tax system that can provide solutions to case size and the Turkish tax system by addressing different aspects which constitute specific tax types and aims to deliver the ability to interpret analysis of their application errors. |
Course Content | This course contains; Characteristics, Purposes and Principles of Tax,Principles of Taxation and Procedure in Taxation,Types of Taxes on Income, Consumption and Wealth,Value Added Tax Principles,Excise Duty Principles,Income Tax Principles,Corporate Tax Principles,Other Taxes,Local Taxes,Revenue Administration Organizational Structure,Tax Offices, Tax Transactions and Tax Collection,Tax Exemption and Exception,Tax Refund Mechanisms,Tax Penalties and Tax Awareness. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1.Will be able to know general definitions and expressions related to tax. | 12, 13, 9 | A |
3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions. | 12, 13, 9 | A |
4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors. | 12, 13, 9 | A |
5.Will be able to explain the functioning of the tax system | 12, 13, 9 | A |
1.1.Knows general definitions about tax. | ||
1.2.Knows general forms of expression regarding tax. | ||
2.1.Describes the relationship between tax law branches of private law. | ||
2.2.Describes the place of tax law under public law. | ||
3.2.Shows various aspects of tax cases. | ||
4.1.Explains tax types. | ||
4.2.Explains the reasons for incomplete tax assessment and tax penalties. | ||
5.1.Explains the main lines of the tax system. | ||
5.2.Describes the details of the functioning of the tax system. | ||
2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law. | 12, 13, 9 | A |
3.1. Provides solutions to tax cases. |
Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | Characteristics, Purposes and Principles of Tax | |
2 | Principles of Taxation and Procedure in Taxation | |
3 | Types of Taxes on Income, Consumption and Wealth | |
4 | Value Added Tax Principles | |
5 | Excise Duty Principles | |
6 | Income Tax Principles | |
7 | Corporate Tax Principles | |
8 | Other Taxes | |
9 | Local Taxes | |
10 | Revenue Administration Organizational Structure | |
11 | Tax Offices, Tax Transactions and Tax Collection | |
12 | Tax Exemption and Exception | |
13 | Tax Refund Mechanisms | |
14 | Tax Penalties and Tax Awareness |
Resources |
www.gib.gov.tr |
www.mevzuat.gov.tr |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |