Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|
TURKISH TAX SYSTEM | MLY1132730 | Fall Semester | 2+0 | 2 | 4 |
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 | Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources. | | | | | X |
2 | Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education. | | | | X | |
3 | The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems. | | | | X | |
4 | To conduct an independent study on the basic level in the area. | | | | | X |
5 | Take responsibility to solve complex problems encountered in applications related and unforeseen area. | | | | X | |
6 | To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet. | | | | X | |
7 | Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness. | | | | X | |
8 | Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication. | | | | | X |
9 | Their thoughts and suggestions share for solutions to problems related to the field. | | | | | X |
10 | European Computer Driving Licence to use together with information and communication technologies. | | X | | | |
11 | In the field of social, scientific, cultural and ethical values. | | X | | | |
12 | Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights. | | | X | | |
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 | MLY1132730 | Fall Semester | 2+0 | 2 | 4 |
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 | Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources. | | | | | X |
2 | Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education. | | | | X | |
3 | The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems. | | | | X | |
4 | To conduct an independent study on the basic level in the area. | | | | | X |
5 | Take responsibility to solve complex problems encountered in applications related and unforeseen area. | | | | X | |
6 | To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet. | | | | X | |
7 | Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness. | | | | X | |
8 | Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication. | | | | | X |
9 | Their thoughts and suggestions share for solutions to problems related to the field. | | | | | X |
10 | European Computer Driving Licence to use together with information and communication technologies. | | X | | | |
11 | In the field of social, scientific, cultural and ethical values. | | X | | | |
12 | Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights. | | | X | | |
Assessment Methods
Contribution Level | Absolute Evaluation |
Rate of Midterm Exam to Success | | 40 |
Rate of Final Exam to Success | | 60 |
Total | | 100 |
Numerical Data
Ekleme Tarihi: 12/11/2023 - 16:49Son Güncelleme Tarihi: 12/11/2023 - 16:50
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