Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 163314004107 | TURKISH FISCAL SYSTEM | Compulsory | 2 | 4 | 3 |
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Level of Course Unit |
Short Cycle |
Objectives of the Course |
gaining the ability of the tax treatment By teaching the basic principles of Turkish Tax System to students. |
Name of Lecturer(s) |
Öğr.Gör. Baycan DEMİRAL |
Learning Outcomes |
1 | Determining the types of earnings. | 2 | calculating taxes on income. | 3 | calculating taxes on spending. | 4 | Regulating the annual income and corporate tax return. | 5 | Regulating withholding tax return. | 6 | Regulating other tax returns. |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
"1.Concepts and explanations related to income tax 2. Determination of the elements of income. commercial earnings
3. agricultural income
4. Self-Employment Benefits, wages
5. Real Estate Capital Income, Securities Income, other income and earnings.
6.tax return, The statement, determination of taxable income
7.tax date, researching the tax to be paid ,regulation of the declaration
8. temporary tax
9. Determination of the corporate income
10. Corporate income tax exemptions and exclusions
11. The corporate income tax declaration and payment
12. Institutions, provisional tax
13.real estate tax
14.inheritance and Gift Tax
15.the Value Added Tax
16.privacy Consumption Tax
17.Motor Vehicles Tax
18.transactional Taxes
19. stamp Tax, Valuable Papers and Fees Act
" |
Weekly Detailed Course Contents |
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1 | Concepts and explanations related to income tax
| | | 2 | Business Income
| | | 3 | agricultural earnings
| | | 4 | Self-Employment Benefits, Wage
| | | 5 | Capital gains from real estate
| | | 6 | Capital gains from securities
| | | 7 | Other Income and Earnings
| | | 8 | corporation tax
| | | 9 | Organizing the annual income and corporate tax return
| | | 10 | Taxes on wealth and spending
| | | 11 | Taxes on wealth and spending
| | | 12 | vat return to edit
| | | 13 | Withholding tax return to edit
| | | 14 | Edit other tax returns
| | |
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Recommended or Required Reading |
Pehivanoğlu, O.2011.Vergi Law General Principles and Turkish Tax System. Derya Bookstore. Trabzon. Seer, N.2011.Vegi Sistemi.Seçkin Yayıncılık.Ankara Turkish Tax Law and General Provisions. |
Planned Learning Activities and Teaching Methods |
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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 |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 3 | 42 |
Self Study | 14 | 1 | 14 |
Individual Study for Mid term Examination | 1 | 10 | 10 |
Individual Study for Final Examination | 1 | 10 | 10 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | | 3 | | | | | | | | | LO2 | | 3 | | | | | | | | | LO3 | | 3 | | | | | | | | | LO4 | | 3 | | | | | | | | | LO5 | | 3 | | | | | | | | | LO6 | | 3 | | | | | | | | |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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