TURKISH TAX SYSTEM PROGRAMME COURSE DESCRIPTION

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	Assist.Prof. GÜLŞEN FİLAZOĞLU ÇOKLUK
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	Use information sources, including the most effective methods and current information related to psychology and auxiliary disciplines at a high level. (Bloom 3)
2	Identify problems in psychology and produce solutions. (Blooms 3)

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Distinguish normal and abnormal behaviors. (Blooms 2)
2	Interpret and report psychology research. (Bloom 3)

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Establish connections between psychology and other social sciences. (Bloom 4)

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply psychological tests. (Bloom 3).
2	Gain knowledge and skills about contemporary psychology theories and integrate this knowledge and skills to help individuals. (Bloom 6)
3	Conduct various experiments in the field of psychology. (Bloom 6)

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Collaborate with the necessary institutions and individuals in the field studies. (6)

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Integrate developments in psychology with existing knowledge. (Blooms 6)
2	Scientifically analyze human behavior. (Bloom 4)

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Express his/her knowledge and thoughts about the field in a fluent and understandable manner both written and verbally. (Bloom 2)
2	Recognize the individual, national and universal influences of problems in the field of psychology

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Integrate the knowledge of computer software, hardware and statistics required by the field of psychology. (blooms 6)
2	Survey the developments in information and communication technologies. (Bloom 4)
3	Support social projects related to psychology. (Blooms 5)

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