Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BSP216 | TÜRK VERGİ SİSTEMİ | 3 | 2 | 2 | 5 |
GENERAL INFORMATION |
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Language of Instruction : | Turkish |
Level of the Course Unit : | ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle |
Type of the Course : | Elective |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | Assist.Prof. DUYGU ÇELİK |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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Objectives of the Course Unit: | To gain the competence of explanation and interpretation about the tax types in the Turkish tax system. |
Contents of the Course Unit: | General characteristics of the Turkish tax system, commercial income, agricultural income, self-employment income, wage earnings, real estate income, income from securities, other income and revenues, income tax declaration and types, corporate tax, value added tax, inheritance and gift tax , property tax, motor vehicle tax, special consumption tax. |
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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Defines the concepts of income, income, tax, taxpayer. |
Defines and calculates tax types on income. |
Defines and calculates tax types on expenditures. |
Defines and calculates tax types on wealth. |
Interprets the tax aspects of any commercial transaction. |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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Week | Preparatory | Topics(Subjects) | Method |
1 | - | Basic characteristics of Turkish Tax System. Introduction to Income Tax | - |
2 | - | Trading Income | - |
3 | - | Agricultural Income | - |
4 | - | Self-employment Income | - |
5 | - | Wage Income | - |
6 | - | Income from immovable property, Security income, and Other Incomes | - |
7 | - | Income tax return and its types | - |
8 | - | MID-TERM EXAM | - |
9 | - | Practice | - |
10 | - | Value Added Tax | - |
11 | - | Value Added Tax | - |
12 | - | Inheritance and Succession Tax | - |
13 | - | Inheritance and Succession Tax | - |
14 | - | Motor Vehicle Tax | - |
15 | - | Practice | - |
16 | - | FINAL EXAM | - |
17 | - | FINAL EXAM | - |
SOURCE MATERIALS & RECOMMENDED READING |
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Şenyüz, D., Yüce, M., & Gerçek, A. (2016). Türk Vergi Sistemi. Bursa: Ekin Yayınevi. |
Akdoğan, A. (2011). Vergi Hukuku ve Türk Vergi Sistemi. Ankara: Gazi Kitabevi. |
https://www.gib.gov.tr/2019-gelir-vergisi-rehber-ve-brosurleri |
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 |
Banking and Insurance Intermediaries and Capital Markets practice in the field of legislation (the Banking Law, Insurance Law) has the basic information.
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5 | |||||
2 |
International financing strategy in the field of Banking and Insurance application knowledge is the explanation.
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3 | |||||
3 |
Banking and Insurance products and financial institutions have the ability to recognize.
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3 | |||||
4 |
Banking and Insurance in the field of management and organization gains the ability to practice on.
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1 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Gains practical skills in management in the field of Finance, Banking and Insurance.
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1 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Located in the area of Banking and Insurance operations (finance, insurance, accounting, financial statements, tax) has the ability to play in the intended manner.
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4 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Banking and Insurance has the ability to interpret information in the field.
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3 | |||||
2 |
Related to the field of Banking and Insurance has the ability to analyze and evaluate information.
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4 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Banking and Insurance in applications related to the field to work in study groups and individual has the ability to take responsibility.
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2 | |||||
2 |
Banking and Insurance related matters fulfills the duties and powers given to him.
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2 | |||||
3 |
Bringing innovation in the field of Banking and Insurance information, ideas, practices or technologies in the implementation of the risks and take responsibility.
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1 |
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 |
Banking and Insurance on effective oral and written communication uses.
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1 | |||||
2 |
Techniques are needed for applications in the field of Banking and Insurance, tools and informatics technologies by setting has the ability to use effectively.
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1 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
A foreign language (English) at least at the level of European Language Portfolio A2 to follow in the field using information and communicate with colleagues.
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0 | |||||
2 |
European Computer Driving Licence Foundation with computer software information and communication technologies have the ability to use and to the extent required by the field of information and communication technologies
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0 |
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 |
Log in finding practical solutions towards problems in commercial activities and decision-making skills to win.
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1 | |||||
2 |
Finance and Insurance sector to take responsibility and legal procedures after providing the entrepreneur to open and run their own workplace grows qualified manpower.
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4 | |||||
3 |
In applications for banking and insurance customer satisfaction principle solution to the problems faced by the ability to produce wins.
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2 | |||||
4 |
The universality of social rights in the field of Banking and Insurance, quality and cultural values, environmental protection issues are conscious enough.
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2 |
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 | 2 | 28 |
Preliminary & Further Study | 13 | 6 | 78 |
Land Surveying | 0 | 0 | 0 |
Group Work | 0 | 0 | 0 |
Laboratory | 0 | 0 | 0 |
Reading | 0 | 0 | 0 |
Assignment (Homework) | 0 | 0 | 0 |
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 | 8 | 8 |
Mid-Term Exam | 1 | 1 | 1 |
Preparation for the Mid-Term Exam | 1 | 8 | 8 |
Short Exam | 0 | 0 | 0 |
Preparation for the Short Exam | 0 | 0 | 0 |
TOTAL | 31 | 0 | 124 |
Total Workload of the Course Unit | 124 | ||
Workload (h) / 25.5 | 4,9 | ||
ECTS Credits allocated for the Course Unit | 5,0 |