Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| LOCAL TAXATION | MLY1277410 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Pazartesi 11:00-11:45 Pazartesi 12:00-12:45 |
| 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 | To understand the sources of income of local governments and to examine taxation. |
| Course Content | This course contains; Introduction to Local Government,Taxation,Tax, Picture, Mortar,Financial resources of local governments,Local Government Revenues,Transfer Income,Local Government Finance in Turkey,Special Provincial Administration Revenues,Special Provincial Administration Budget,Special Provincial Administration Borrowing,Municipal Revenues,Municipal Budget,Municipal Borrowing,Village Legal Personality and Revenues. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1.Will be able to explain local administrations. | 16, 9 | A |
| 2.Will be able to explain tax and its derivatives. | 16, 9 | A |
| 2.1.Defines the tax. | ||
| 2.2.Defines the picture. | ||
| 2.2.Define the mortar. | ||
| 3.Will be able to explain the municipal revenues. | 16, 9 | A |
| 4.Will be able to explain transfer revenues. | 16, 9 | A |
| 5.Explain the relationship between local service and local tax. | 16, 9 | A |
| 5.1.Defines the finances of local governments. | ||
| 1.1.Explains the difference between local government and central government. | ||
| 1.2.Explains the duties of local governments. | ||
| 3.1.Defines municipal revenues. | ||
| 3.2.Interprets municipal revenues. | ||
| 4.1.Defines transfer income. | ||
| 4.2.Interprets transfer income. | ||
| 5.2.Interprets local services. |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Local Government | |
| 2 | Taxation | |
| 3 | Tax, Picture, Mortar | |
| 4 | Financial resources of local governments | |
| 5 | Local Government Revenues | |
| 6 | Transfer Income | |
| 7 | Local Government Finance in Turkey | |
| 8 | Special Provincial Administration Revenues | |
| 9 | Special Provincial Administration Budget | |
| 10 | Special Provincial Administration Borrowing | |
| 11 | Municipal Revenues | |
| 12 | Municipal Budget | |
| 13 | Municipal Borrowing | |
| 14 | Village Legal Personality and Revenues |
| Resources |
| Özer, Mehmet Akif ve Akçakaya, Murat, Local Governments - Financial Dimension, Gazi Bookstore |
| 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 | 6 | 2 | 12 | |||
| Resolution of Homework Problems and Submission as a Report | 5 | 5 | 25 | |||
| Term Project | 7 | 3 | 21 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 15 | 15 | |||
| General Exam | 1 | 25 | 25 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 126 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(126/30) | 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 |
|---|---|---|---|---|---|
| LOCAL TAXATION | MLY1277410 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Pazartesi 11:00-11:45 Pazartesi 12:00-12:45 |
| 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 | To understand the sources of income of local governments and to examine taxation. |
| Course Content | This course contains; Introduction to Local Government,Taxation,Tax, Picture, Mortar,Financial resources of local governments,Local Government Revenues,Transfer Income,Local Government Finance in Turkey,Special Provincial Administration Revenues,Special Provincial Administration Budget,Special Provincial Administration Borrowing,Municipal Revenues,Municipal Budget,Municipal Borrowing,Village Legal Personality and Revenues. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1.Will be able to explain local administrations. | 16, 9 | A |
| 2.Will be able to explain tax and its derivatives. | 16, 9 | A |
| 2.1.Defines the tax. | ||
| 2.2.Defines the picture. | ||
| 2.2.Define the mortar. | ||
| 3.Will be able to explain the municipal revenues. | 16, 9 | A |
| 4.Will be able to explain transfer revenues. | 16, 9 | A |
| 5.Explain the relationship between local service and local tax. | 16, 9 | A |
| 5.1.Defines the finances of local governments. | ||
| 1.1.Explains the difference between local government and central government. | ||
| 1.2.Explains the duties of local governments. | ||
| 3.1.Defines municipal revenues. | ||
| 3.2.Interprets municipal revenues. | ||
| 4.1.Defines transfer income. | ||
| 4.2.Interprets transfer income. | ||
| 5.2.Interprets local services. |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Local Government | |
| 2 | Taxation | |
| 3 | Tax, Picture, Mortar | |
| 4 | Financial resources of local governments | |
| 5 | Local Government Revenues | |
| 6 | Transfer Income | |
| 7 | Local Government Finance in Turkey | |
| 8 | Special Provincial Administration Revenues | |
| 9 | Special Provincial Administration Budget | |
| 10 | Special Provincial Administration Borrowing | |
| 11 | Municipal Revenues | |
| 12 | Municipal Budget | |
| 13 | Municipal Borrowing | |
| 14 | Village Legal Personality and Revenues |
| Resources |
| Özer, Mehmet Akif ve Akçakaya, Murat, Local Governments - Financial Dimension, Gazi Bookstore |
| 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 | |