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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 Face to face
Coordinator of the Course Unit Assist.Prof.Dr. TÜZÜN TOLGA İNAN
Instructor(s) of the Course Unit

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

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

KNOWLEDGE

Theoretical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Explain the historical development process of Aviation Management.
2
Use computer programs related to Aviation Transportation.
3
Define basic concepts related with aviation management.

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
2
Classify the relationship between the basic functions of the business and the interactions between these functions.
3
Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.
4
Explain the concepts of entrepreneurship and innovation with the field.

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage operational activities related to the airline.
2
Gain lifelong learning skills and use knowledge of the field in the business life with the awareness of social responsibility.

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Prepare written agreements with relevant institutions in accordance with the legislation.
2
Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.
3
Manage all phases from planning to implementation of aviation operations as a member of a team.
4
Cooperate with stakeholders related to air transport.
5
Develop the modern techniques and tools necessary for applications related to the field.

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Execute a study in his/her field independently.
2
Decide as an individual or a team member to solve the problems encountered in applications related to the field.

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Evaluate advanced knowledge and skills in his/her field with a critical approach.
2
Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Communicate with people and institutions related to the field in writing and verbally.
2
Explain his/her thoughts on the issues related to the field and suggestions for solutions to the problems by the related departments by using supporting quantitative and qualitative data.
3
Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage airports and terminal operations efficiently using aviation and business information.

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