The characteristics of the Turkish tax system that can provide solutions to case size and the Turkish tax system by addressing different aspects which constitute specific tax types and aims to deliver the ability to interpret analysis of their application errors.
Course Content
This course contains; Characteristics, Purposes and Principles of Tax,Principles of Taxation and Procedure in Taxation,Types of Taxes on Income, Consumption and Wealth,Value Added Tax Principles,Excise Duty Principles,Income Tax Principles,Corporate Tax Principles,Other Taxes,Local Taxes,Revenue Administration Organizational Structure,Tax Offices, Tax Transactions and Tax Collection,Tax Exemption and Exception,Tax Refund Mechanisms,Tax Penalties and Tax Awareness.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Will be able to know general definitions and expressions related to tax.
12, 13, 9
A
3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions.
12, 13, 9
A
4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors.
12, 13, 9
A
5.Will be able to explain the functioning of the tax system
12, 13, 9
A
1.1.Knows general definitions about tax.
1.2.Knows general forms of expression regarding tax.
2.1.Describes the relationship between tax law branches of private law.
2.2.Describes the place of tax law under public law.
3.2.Shows various aspects of tax cases.
4.1.Explains tax types.
4.2.Explains the reasons for incomplete tax assessment and tax penalties.
5.1.Explains the main lines of the tax system.
5.2.Describes the details of the functioning of the tax system.
2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law.
12, 13, 9
A
3.1. Provides solutions to tax cases.
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Characteristics, Purposes and Principles of Tax
2
Principles of Taxation and Procedure in Taxation
3
Types of Taxes on Income, Consumption and Wealth
4
Value Added Tax Principles
5
Excise Duty Principles
6
Income Tax Principles
7
Corporate Tax Principles
8
Other Taxes
9
Local Taxes
10
Revenue Administration Organizational Structure
11
Tax Offices, Tax Transactions and Tax Collection
12
Tax Exemption and Exception
13
Tax Refund Mechanisms
14
Tax Penalties and Tax Awareness
Resources
www.gib.gov.tr
www.mevzuat.gov.tr
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Describe the basic concepts and applications of the Foreign Trade.
X
2
Have a basic knowledge of export and customs regulations.
X
3
Have information about the basic method used in accounting and its applications in the business world.
X
4
Recognize the marketing functions and its practices in business world, do market research and use marketing communication that they require.
X
5
Have knowledge about international marketing strategies, international trade formations and international trade policies.
X
6
Have knowledge of the logistics management associated with Foreign Trade.
X
7
Have knowledge of Foreign Trade finance.
X
8
Have the basic knowledge of business administration and have the vision of international business system.
X
9
Have the basic information about the law profession.
X
10
Apply the study area knowledge on the Foreign Trade in individual procedures.
X
11
In the framework of lifelong learning attitude, be conscious of the need to adapt to changes in the industry.
X
12
Use the knowledge and skills about the study field to inform related individuals, organizations and stakeholders.
X
13
Carry out social responsibility projects related to study areas.
X
14
Implement code of ethics in customer relations and in communication with colleagues.
X
15
Use the acquired knowledge about Foreign Trade effectively.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
2
28
Guided Problem Solving
7
2
14
Resolution of Homework Problems and Submission as a Report
1
10
10
Term Project
1
10
10
Presentation of Project / Seminar
1
10
10
Quiz
2
1
2
Midterm Exam
1
16
16
General Exam
1
21
21
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
111
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(111/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
TURKISH TAX SYSTEM
-
Fall Semester
2+0
2
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Elective
Course Coordinator
Assist.Prof. Adem Bağış ALÇİÇEK
Name of Lecturer(s)
Assistant(s)
Aim
The characteristics of the Turkish tax system that can provide solutions to case size and the Turkish tax system by addressing different aspects which constitute specific tax types and aims to deliver the ability to interpret analysis of their application errors.
Course Content
This course contains; Characteristics, Purposes and Principles of Tax,Principles of Taxation and Procedure in Taxation,Types of Taxes on Income, Consumption and Wealth,Value Added Tax Principles,Excise Duty Principles,Income Tax Principles,Corporate Tax Principles,Other Taxes,Local Taxes,Revenue Administration Organizational Structure,Tax Offices, Tax Transactions and Tax Collection,Tax Exemption and Exception,Tax Refund Mechanisms,Tax Penalties and Tax Awareness.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Will be able to know general definitions and expressions related to tax.
12, 13, 9
A
3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions.
12, 13, 9
A
4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors.
12, 13, 9
A
5.Will be able to explain the functioning of the tax system
12, 13, 9
A
1.1.Knows general definitions about tax.
1.2.Knows general forms of expression regarding tax.
2.1.Describes the relationship between tax law branches of private law.
2.2.Describes the place of tax law under public law.
3.2.Shows various aspects of tax cases.
4.1.Explains tax types.
4.2.Explains the reasons for incomplete tax assessment and tax penalties.
5.1.Explains the main lines of the tax system.
5.2.Describes the details of the functioning of the tax system.
2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law.
12, 13, 9
A
3.1. Provides solutions to tax cases.
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Characteristics, Purposes and Principles of Tax
2
Principles of Taxation and Procedure in Taxation
3
Types of Taxes on Income, Consumption and Wealth
4
Value Added Tax Principles
5
Excise Duty Principles
6
Income Tax Principles
7
Corporate Tax Principles
8
Other Taxes
9
Local Taxes
10
Revenue Administration Organizational Structure
11
Tax Offices, Tax Transactions and Tax Collection
12
Tax Exemption and Exception
13
Tax Refund Mechanisms
14
Tax Penalties and Tax Awareness
Resources
www.gib.gov.tr
www.mevzuat.gov.tr
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Describe the basic concepts and applications of the Foreign Trade.
X
2
Have a basic knowledge of export and customs regulations.
X
3
Have information about the basic method used in accounting and its applications in the business world.
X
4
Recognize the marketing functions and its practices in business world, do market research and use marketing communication that they require.
X
5
Have knowledge about international marketing strategies, international trade formations and international trade policies.
X
6
Have knowledge of the logistics management associated with Foreign Trade.
X
7
Have knowledge of Foreign Trade finance.
X
8
Have the basic knowledge of business administration and have the vision of international business system.
X
9
Have the basic information about the law profession.
X
10
Apply the study area knowledge on the Foreign Trade in individual procedures.
X
11
In the framework of lifelong learning attitude, be conscious of the need to adapt to changes in the industry.
X
12
Use the knowledge and skills about the study field to inform related individuals, organizations and stakeholders.
X
13
Carry out social responsibility projects related to study areas.
X
14
Implement code of ethics in customer relations and in communication with colleagues.
X
15
Use the acquired knowledge about Foreign Trade effectively.
