Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BUS423 | TURKISH TAX SYSTEM | 5 | 3 | 3 | 5 |
GENERAL INFORMATION |
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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. TUĞBA AKMAN KAPLAN |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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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 |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to identify the main characteristics of literary movements such as modernism, postmodernism, and postcolonialism during the process of analysing a literary text verbally or in an essay.
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2 |
The graduate will be able to relate language structure to its functions in a literary text.
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3 |
The graduate will be able to explain and generate ideas on literary texts or visual work such as films.
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4 |
The graduate will be able to identify the language and the writing style of a wide range of authors, poets, and playwrights from different periods.
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KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to explain the key terms and concepts associated with language, literature, and culture.
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2 |
The graduate will be able to historically categorise various centuries or periods of time such as the Renaissance or the 20th century according to the literary, theoretical, social, and political developments reflected in literary texts.
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SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to compare and contrast characteristics of different literary genres.
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2 |
The graduate will be able to interpret literary works produced in various cultures with different ethnical background.
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3 |
The graduate will be able to compare and contrast different periods of time such as the Middle Ages and the Victorian Era in accordance with their distinctive literary, theoretical, social, and political background verbally or in an essay.
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SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to apply literary theories and develop argument of their own in the process of writing a research paper.
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2 |
The graduate will be able to formulate a sophisticated argument/thesis in compliance with the ethical requirements needed to avoid plagiarism during the process of writing a research paper.
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3 |
The graduate will be able to apply research skills to gather, organise, and present information skills in a research paper.
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4 |
The graduate will be able to employ translation methods while translating a text from English to Turkish or vice versa.
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OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to organise occupational and academic activities including meeting, seminars, and conferences.
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OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to determine his or her own learning requirements and goals to develop sustainable attitude towards life-long learning.
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OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to develop effective oral and written communication skills in English.
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OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The graduate will be able to appraise and criticise development of the social rights, democracy, social justice, gender and racial identity, cultural and ethical values.
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WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |