At the end of this course, the students; 1) Will be able to learn how Turkish Tax System Works. 2) Will be able to learn taxation rules. 3) Will be able to practice of taxes on income, wealth and expenditures. 4) Will be able to discuss tax subjects and practices. 5) Will be able to ımprove suggestions.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
This course involves the standard for preparing and presenting Financial Reports, preparing cash flow statements, Consolidated Financial Tables, Financial Instruments, Income Tax and Hyperinflation under International Financial Reporting Standards.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Introduction, General features of Turkish Tax System,
2nd Week
Income Tax and Practice: Tax subject, tax base, forms of liabilities. Some exemptions and deductions,
3rd Week
Commercial Gains and Taxation,
4th Week
Agricultural Gains and Taxation, Wages andTaxation,
5th Week
Professional gains, unmoveable and moveable income and taxation, other income and taxation.
6th Week
Income tax return, tax rates, assessment, tax withholding,
7th Week
Corporation Income Tax and Practice: Tax subject, forms of liabilites.
8th Week
Midterm
9th Week
Exemptions and deductions, tax base,
10th Week
Corporation tax return and tax assessment.
11th Week
Taxes on wealth and wealth transfers:
12th Week
Taxes on expenditure: Value Added Tax and Practice
13th Week
Tax on Luxury Consumption and Practice,
14th Week
Other taxes and practice.
RECOMENDED OR REQUIRED READING
1) AKDOĞAN, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara 2) Derdiyok, Türkmen, The Turkish Taxation System, Ankara. 3) . Kızılot, Şükrü-Şenyüz, Doğan-Taş, Metin-Dönmez, Recai,Vergi Hukuku, Ankara. 4) Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi, Yaklaşım Dergisi, Maliye Postası Dergisi, 5) Vergi Kanunları, Yargı Kararları, Kararlar, Genel Tebliğler
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Lecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
Quantity
Percentage(%)
Mid-term
1
40
Quiz
1
10
Total(%)
50
Contribution of In-term Studies to Overall Grade(%)
50
Contribution of Final Examination to Overall Grade(%)
50
Total(%)
100
ECTS WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
3
3
Preparation for Quiz
2
3
6
Individual or group work
14
3
42
Preparation for Final exam
1
30
30
Course hours
14
3
42
Preparation for Midterm exam
1
20
20
Laboratory (including preparation)
Final exam
1
3
3
Homework
1
3
3
Total Workload
149
Total Workload / 30
4,96
ECTS Credits of the Course
4
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
