TURKISH TAX SYSTEM PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL423	TURKISH TAX SYSTEM	5	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
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. DİDEM TETİK KÜÇÜKELÇİ
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 concepts such as management, manager and leader.
2	Analyze the accuracy, reliability and validity of the new information obtained from the data.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Report the obtained data.
2	Prepare software and projects related with the field.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the appropriate resources for data analysis related with the field.
2	Analyze the work processes.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Manage projects as part of a team.
2	Apply the material, techniques and analyzes in relation with the subject for project and work flows.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Fulfill responsibility with a focus on result in individual and team studies.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizes what he/she knows about his/her field or not.
2	Act the theoretical knowledge in real life with learning to learn approach.
3	Apply different methods and techniques with an innovative approach in his/her research.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the results obtained in accordance with voluntarism and social responsibility projects.
2	Establish a healthy contact with colleagues
3	Share the analyzes and obtained results with colleagues.
4	Cooperate with colleagues at international level with the help of foreign language competency.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Behave in accordance with ethical values regarding the collection, analysis and reporting of data.
2	Participate the design of work processes and systems with full quality.
3	Cooperate with other employees for the continuation of sustainability in the profession.

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	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	53	0	125