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
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
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
-
Spring 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
Required
Course Coordinator
Assist.Prof. Adem Bağış ALÇİÇEK
Name of Lecturer(s)
Assist.Prof. Adem Bağış ALÇİÇEK
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
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
