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
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
X
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
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
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
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
X
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
