Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
163314004107TURKISH FISCAL SYSTEMCompulsory243
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
1Determining the types of earnings.
2calculating taxes on income.
3 calculating taxes on spending.
4Regulating the annual income and corporate tax return.
5Regulating withholding tax return.
6Regulating other tax returns.
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
WeekTheoreticalPracticeLaboratory
1Concepts and explanations related to income tax
2Business Income
3agricultural earnings
4Self-Employment Benefits, Wage
5Capital gains from real estate
6Capital gains from securities
7Other Income and Earnings
8corporation tax
9Organizing the annual income and corporate tax return
10Taxes on wealth and spending
11Taxes on wealth and spending
12vat return to edit
13Withholding tax return to edit
14Edit other tax returns
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
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14342
Self Study14114
Individual Study for Mid term Examination11010
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)78
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO1 3        
LO2 3        
LO3 3        
LO4 3        
LO5 3        
LO6 3        
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr