| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 9900001074 | TURKISH TAX SYSTEM | Elective | 2 | 3 | 3 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Teaching the basic principles of Turkish Tax System and gaining the ability of tax treatment.
|
| Name of Lecturer(s) |
| Öğr.Gör.Baycan DEMİRAL |
| Learning Outcomes |
| 1 | "1-Determining the types of earnings. | | 2 | "2-Taxes on income can be calculated. | | 3 | 3-Taxes on spending can be calculated. | | 4 | "4-Annual income and corporate tax return can be regulated. | | 5 | "5-Withholding declaration can be regulated. | | 6 | 6-Other tax return can be regulated. |
|
| 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, Securities Income, other income and earnings.
6. Income statement, principle of statement, determination of taxable income
7. Tax imposition, having tax for paid, regulation of the declaration
8. Temporary tax
9. Determination of the corporate income
10. Corporate income tax exemptions and exclusions
11. Week corporate tax declaration and payment
12. Advance tax in week institutions
13. Property tax
14. Inheritance Tax
15. Value Added Tax
16. Special Consumption Tax
17. Motor Vehicle Tax
18. Expenditure Tax
19. Stamp Duty, Valuable Papers and Fees Act"
|
| Weekly Detailed Course Contents |
|
| 1 | "The Concept of Income, Income Tax Components
"
| | | | 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 annual income and corporate tax return
| | | | 10 | Taxes on wealth and spending
| | | | 11 | Taxes on wealth and spending
| | | | 12 | Editing VAT return.
| | | | 13 | "Editing Withholding tax return.
"
| | | | 14 | Editing other tax returns.
| | |
|
| Recommended or Required Reading |
| "1. Pehivanoğlu,O.2011.Vergi Hukuku Genel İlkeler ve Türk Vergi Sistemi. Derya Kitabevi. Trabzon
2.Bilici,N.2011.Vegi Hukuku Genel Hükümler ve Türk Vergi Sistemi.Seçkin Yayıncılık.Ankara."
|
| 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 | | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| 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 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | | | | | 2 | | | | | | | | | | LO2 | | | | | | | | | | | | | | | | LO3 | | | | | 3 | | | | | | | | | | | LO4 | | | | | | | | | | | | | | | | LO5 | | | | | | | 4 | | | | | | | | | LO6 | | | | | | | | | | | | | | |
|
| * 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
|