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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
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 Face to face
Coordinator of the Course Unit Prof.Dr. KAMİL KAYA
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
Students define the concepts they learned and match them with their corresponding phenomena in the social world.
2
Students interpret concepts and theories taking into account their historical-cultural contexts.
3
Students compare sociological theories with reference to social problems.
4
Students distinguish the significance of ecological, social and economical sustainability for world’s future.
5
Students develop their knowledge on sustainability by the use of information and communication technologies.

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students evaluate qualitative and quantitative data of sociological research studies.
2
Students analyse the complicated interactions between the social, cultural, political, economical and demographical phenomena of the global world.

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students design a research by their acquired knowledge and experience.

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students research field study considering the principle of cultural relativity, scientific and ethical values.
2
Students efficiently apply the most suitable information and communication technologies in their studies.
3
Students use their knowledge on ecological, social and economical sustainability in all aspects of their lives.

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students research on problems which reflect on their fields in the global world undergoing rapid and profound change.

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students criticize their advanced knowledge and skills in an analytical manner.
2
Students develop their knowledge and skills within the frame of scientific, technological and current developments via adopting the principle of lifelong learning.
3
Students act ethically impartial in their research studies.

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students criticize their advanced knowledge and skills in an analytical manner.

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Students apply the principle of cultural relativity, scientific and ethical values with reference to sustainability throughout their studies in their careers.

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
Total Workload of the Course Unit 125
Workload (h) / 25.5 4,9
ECTS Credits allocated for the Course Unit 5,0