Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
---|---|---|---|---|---|
BUS423 | TURKISH TAX SYSTEM | 5 | 3 | 3 | 5 |
GENERAL INFORMATION |
|
---|---|
Language of Instruction : | English |
Level of the Course Unit : | BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle |
Type of the Course : | Elective |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | Prof. NEZİHA MUSAOĞLU |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
|
---|---|
Objectives of the Course Unit: | This course aims to gain the students the ability to explain and interpret the different taxation applications in Turkish tax system, excise tax, wealth taxes. |
Contents of the Course Unit: | Contents of the course include Income Tax, Income Concept, Liability, Commercial Earnings (Balance Sheet Basis), Commercial Earnings (Operation Account Method, Simple Entry, Tradesman Exemption), Incomes From Agriculture, Fees, Self-employment Earnings, Income From Moveable Immovable Capitals, Other Earnings and Incomes, Income Tax Assessment, Corporate Tax, Excise Taxes: Value Added Tax, Other Expenditure Taxes, Wealth Taxes. |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
---|
Tell the income tax, income concept, liability and commercial earnings |
Define the commercial earnings and earnings from agriculture. |
Explain the wages, self-employment earnings, income from immovables, movables, other earnings and incomes. |
Explain the Income Tax Assessment and Corporate Tax. |
Explain the excise taxes and other expenditure taxes |
Explain the wealth taxes. |
Interpret the tax-related dimensions of any commercial transaction |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
|||
---|---|---|---|
Week | Preparatory | Topics(Subjects) | Method |
1 | Reading the relevant chapter in the coursebook | Income Tax: Subject, Income concept, obligation, commercial earnings (Balance Sheet Basis) | Lecture & Discussion |
2 | Reading the relevant chapter in the coursebook | Income Tax: Subject, Income concept, obligation, commercial earnings (Balance Sheet Basis) | Lecture & Discussion |
3 | Reading the relevant chapter in the coursebook | Commercial earnings (Operation Account Method, Simple Entry, Tradesman Exemption), Income from agriculture | Lecture & Discussion |
4 | Reading the relevant chapter in the coursebook | Commercial earnings (Organization account, bases simple entry, tradesman franchise), Income from agriculture | Lecture & Discussion |
5 | Reading the relevant chapter in the coursebook | Wages, independent business earnings, Income From Moveable Immovable Capitals, other earnings and revenue | Lecture & Discussion |
6 | Reading the relevant chapter in the coursebook | Wages, independent business earnings, Income From Moveable Immovable Capitals, other earnings and revenue | Lecture & Discussion |
7 | Reading the relevant chapter in the coursebook | Income Tax Assessment | Lecture & Discussion |
8 | - | MID-TERM EXAM | - |
9 | Reading the relevant chapter in the coursebook | Income Tax Assessment | Lecture & Discussion |
10 | Reading the relevant chapter in the coursebook | Corporate Tax | Lecture & Discussion |
11 | Reading the relevant chapter in the coursebook | Corporate Tax | Lecture & Discussion |
12 | Reading the relevant chapter in the coursebook | Excise Taxes: Value Added Tax | Lecture & Discussion |
13 | Reading the relevant chapter in the coursebook | Excise Taxes: Value Added Tax | Lecture & Discussion |
14 | Reading the relevant chapter in the coursebook | Other Expenditure Taxes | Lecture & Discussion |
15 | Reading the relevant chapter in the coursebook | Wealth Taxes | Lecture & Discussion |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
---|
Senyuz, D., Yuce, M., & Gercek, A. (2018). Turk Vergi Sistemi. Ekin Publications |
Bilici, N. (2012). Turk vergi sistemi. Anadolu University Acikogretim Fakultesi. |
Isik, H. (2005). Çok Uluslu şirketlerde ortulu kazanc ve ortulu sermaye: Uluslararası düzenlemeler ve uygulamalar ile Turk vergi sisteminin karsilastirilmasi ve oneriler. Maliye Bakanligi. |
http://www.vergisorunlari.com.tr/ |
ASSESSMENT |
|||
---|---|---|---|
Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
---|---|---|---|---|---|
0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
|||||||
---|---|---|---|---|---|---|---|
Theoretical |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Define the basic theoretical, political, economic and administrative theories used in the field of Political Science and International Relations.
|
||||||
2 |
Explain the political history, political ideas, intellectual accumulation of understanding international relations and the way that the history of diplomacy has passed from past to present.
|
||||||
3 |
List the norms of universal law and human rights, the principles of the modern legal system, the names of modern bureaucratic and administrative structures.
|
KNOWLEDGE |
|||||||
---|---|---|---|---|---|---|---|
Factual |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Explain the Turkish state tradition, the influence of Islam, the accumulation of political thought and its historical background, and compare this accumulation with the current approaches.
|
||||||
2 |
Evaluate the chronological development of relations between political and diplomatic developments and political / diplomatic facts / events / ideas / actors from past to present.
|
||||||
3 |
Analyze the structure and functioning of actors, organizations and organizations that determine international relations.
|
SKILLS |
|||||||
---|---|---|---|---|---|---|---|
Cognitive |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
In the light of current theoretical debates, apply relevant concepts to current political and international developments.
|
||||||
2 |
Evaluate the Turkish political tradition, developments with the Turkic community.
|
||||||
3 |
Use information on the field when comparing the administrative structures of different countries and their diplomatic traditions.
|
SKILLS |
|||||||
---|---|---|---|---|---|---|---|
Practical |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Formulate the current political developments, developments and arrangements in international relations in the historical and theoretical accumulation.
|
||||||
2 |
Analyze the functioning of modern political regimes in the light of political and public bureaucratic structures, regulations and developments.
|
||||||
3 |
Examine and analyze current political developments in the Balkans, the Middle East, Central Asia, North Africa and the Caucasus in terms of both Turkish political history and international relations discipline.
|
OCCUPATIONAL |
|||||||
---|---|---|---|---|---|---|---|
Autonomy & Responsibility |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
To conduct a field-specific study individually and to complete it with discipline and responsibility.
|
||||||
2 |
To assume duties and responsibilities in a team work as leader or team member and to fulfil them flawlessly.
|
OCCUPATIONAL |
|||||||
---|---|---|---|---|---|---|---|
Learning to Learn |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Follow the political and administrative developments in the international political system and the bureaucratic organizations operating in this system.
|
||||||
2 |
Examine the international problems and conflicts, and the problems in the field of administration and politics in detail.
|
OCCUPATIONAL |
|||||||
---|---|---|---|---|---|---|---|
Communication & Social |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Follow the current developments in the field of Political Science and International Relations and collaborate with leading names in the field.
|
||||||
2 |
Examine and analyze academic resources and the written and oral studies on the political developments in the region and the world, especially in the Middle East.
|
||||||
3 |
Debate in the field of political science and public administration with different target groups in multicultural environments.
|
OCCUPATIONAL |
|||||||
---|---|---|---|---|---|---|---|
Occupational and/or Vocational |
|||||||
Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
With the current historical and theoretical knowledge of the field, suggest sustainable, organizational and administrative arrangements aimed at meeting specific goals and solving certain problems.
|
||||||
2 |
To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.Using the theoretical, economic, political and managerial knowledge, and produce reports on current developments, conflicts and agreements in geography related to world politics and especially in the Middle East.
|
||||||
3 |
Construct arguments on the current developments in Turkish politics in the light of the laws, regulations, and the important changes in the constitution and administrative law that determine Turkish political life and foreign relations.
|
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
|||
---|---|---|---|
Workload for Learning & Teaching Activities |
|||
Type of the Learning Activites | Learning Activities (# of week) | Duration (hours, h) | Workload (h) |
Lecture & In-Class Activities | 14 | 3 | 42 |
Preliminary & Further Study | 14 | 2 | 28 |
Land Surveying | 0 | 0 | 0 |
Group Work | 0 | 0 | 0 |
Laboratory | 0 | 0 | 0 |
Reading | 12 | 2 | 24 |
Assignment (Homework) | 9 | 1 | 9 |
Project Work | 0 | 0 | 0 |
Seminar | 0 | 0 | 0 |
Internship | 0 | 0 | 0 |
Technical Visit | 0 | 0 | 0 |
Web Based Learning | 0 | 0 | 0 |
Implementation/Application/Practice | 0 | 0 | 0 |
Practice at a workplace | 0 | 0 | 0 |
Occupational Activity | 0 | 0 | 0 |
Social Activity | 0 | 0 | 0 |
Thesis Work | 0 | 0 | 0 |
Field Study | 0 | 0 | 0 |
Report Writing | 0 | 0 | 0 |
Final Exam | 1 | 1 | 1 |
Preparation for the Final Exam | 10 | 1 | 10 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 10 | 1 | 10 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 71 | 0 | 125 |
Total Workload of the Course Unit | 125 | ||
Workload (h) / 25.5 | 4,9 | ||
ECTS Credits allocated for the Course Unit | 5,0 |