Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TURKISH TAX SYSTEM | MLY1132730 | Fall Semester | 2+0 | 2 | 4 |
| Course Program | Pazartesi 13:30-14:15 Pazartesi 14:30-15:15 |
| 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. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1.Will be able to know general definitions and expressions related to tax. | 10, 12, 16, 9 | A, C |
| 3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions. | 10, 12, 16, 9 | A, C |
| 4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors. | 10, 12, 16, 9 | A, C |
| 5.Will be able to explain the functioning of the tax system | 10, 12, 16, 9 | A, C |
| 1.1.Knows general definitions about tax. | 10, 16, 9 | A, C |
| 1.2.Knows general forms of expression regarding tax. | 10, 12, 16, 9 | A, C |
| 2.1.Describes the relationship between tax law branches of private law. | 10, 16, 9 | A, C |
| 2.2.Describes the place of tax law under public law. | 10, 16, 9 | A, C |
| 3.2.Shows various aspects of tax cases. | 10, 12, 16, 9 | A, C |
| 4.1.Explains tax types. | 10, 16, 9 | A, C |
| 4.2.Explains the reasons for incomplete tax assessment and tax penalties. | 10, 16, 9 | A, C |
| 5.1.Explains the main lines of the tax system. | 10, 16, 9 | A, C |
| 5.2.Describes the details of the functioning of the tax system. | 10, 16, 9 | A, C |
| 2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law. | 10, 12, 16, 9 | A, C |
| 3.1. Provides solutions to tax cases. | 10, 12, 16, 9 | A, C |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, C: Multiple-Choice 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | X | |||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | X | |||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | X | |||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | 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 | MLY1132730 | Fall Semester | 2+0 | 2 | 4 |
| Course Program | Pazartesi 13:30-14:15 Pazartesi 14:30-15:15 |
| 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. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1.Will be able to know general definitions and expressions related to tax. | 10, 12, 16, 9 | A, C |
| 3.Will be able to produce solutions from a case perspective by considering the features of the Turkish Tax System from different dimensions. | 10, 12, 16, 9 | A, C |
| 4.Will be able to interpret the basic tax types that make up the Turkish Tax System and their application errors. | 10, 12, 16, 9 | A, C |
| 5.Will be able to explain the functioning of the tax system | 10, 12, 16, 9 | A, C |
| 1.1.Knows general definitions about tax. | 10, 16, 9 | A, C |
| 1.2.Knows general forms of expression regarding tax. | 10, 12, 16, 9 | A, C |
| 2.1.Describes the relationship between tax law branches of private law. | 10, 16, 9 | A, C |
| 2.2.Describes the place of tax law under public law. | 10, 16, 9 | A, C |
| 3.2.Shows various aspects of tax cases. | 10, 12, 16, 9 | A, C |
| 4.1.Explains tax types. | 10, 16, 9 | A, C |
| 4.2.Explains the reasons for incomplete tax assessment and tax penalties. | 10, 16, 9 | A, C |
| 5.1.Explains the main lines of the tax system. | 10, 16, 9 | A, C |
| 5.2.Describes the details of the functioning of the tax system. | 10, 16, 9 | A, C |
| 2. Will be able to relate the basic approaches of tax law in terms of its relations with other branches of private law. | 10, 12, 16, 9 | A, C |
| 3.1. Provides solutions to tax cases. | 10, 12, 16, 9 | A, C |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, C: Multiple-Choice 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | X | |||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | X | |||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | X | |||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |