Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
TURKISH TAX SYSTEM UMVU1202 4. Semester 3 + 0 3.0 5.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals Information on current tax laws, developing foresight of how the practices are in respect of tax laws, the tax dimension of accounting records, protecting the rights of the taxpayer in regard to unfair tax claims, and reaching the capacity to work in tax offices will be taught.
Course Content Turkish Tax System, Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Customs Tax Law, Inheritance and Inheritance Tax Law, Bank and Insurance Transaction Tax Law, Stamp Duty Law, exemption and exception in commercial and agricultural gains, tax responsibility and obligation, declaration regulation will be taught.
Learning Outcomes 1) An overview of the Turkish tax system, learning income tax information.
2) Commercial earnings identifying shapes, exemptions, agricultural earnings and profits tax to be learned.
3) Commercial earnings identifying shapes, exemptions, agricultural earnings and profits tax to be learned.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Tax system and types of taxes

2. Week Income, tax obligation and obligation types

3. Week Income Tax Elements: Commercial Earnings

4. Week Income Tax Elements: Agriculture Earnings

5. Week Income Tax Elements: Professional Occupation Earnings

6. Week Income Tax Elements: Wages

7. Week Income Tax Elements: Property Income

8. Week Income Tax Elements: Security Income

9. Week Statement of income, Income Tax assessment and collection

10. Week Scope of Corporate Tax, taxable event, Corporate Tax obligation

11. Week Determining corporate earnings

12. Week Statement of corporation income, Corporate Tax assessment and collection

13. Week Taxes imposed on expenses

14. Week Taxes imposed on wealth


Sources Used in This Course
Recommended Sources
Doç.Dr.Doğan ŞENYÜZ, Türk Vergi Sistemi, Ezgi yaynınevi
Prof.Dr. Osman PEHLİVAN, Vergi Hukuku ve Türk Vergi Sistemi, Trabzon

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2
PY1500
PY2500
PY3500
PY4500
PY5500

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 3
Work Hour outside Classroom (Preparation, strengthening) 14 3
Midterm Exam 1 1
Time to prepare for Midterm Exam 1 2
Final Exam 1 1
Time to prepare for Final Exam 1 2
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload