| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Turkish Tax System | MUP210 | Compulsory | Associate degree | 2 | Spring | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Hamdi KORKMAZ
Assistant Prof. Dr. Oğuz YAVUZYILMAZ
Lecturer Ünal DİNÇ
Lecturer İsmail KILIÇASLAN
Lecturer Kemal MUTLU
Lecturer Özlem SARIALAN
Lecturer Aydoğan TÜRKBAL
Lecturer Tülay UÇAKTÜRK
Learning Outcomes of the Course Unit
1) Explain Turkish Taxation System
2) Evaluate income tax, corporation tax, value added tax, and related laws
3) Calculate taxes according to different types of income
4) Prepare tax returns
5) Comment on tax application and problems related to tax implementations
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
e-course
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None
Course Contents
This course covers an introduction to Turkish Taxation System, main concepts related to tax, income tax, corporation tax, value added tax (VAT), ability to calculate taxes, types of income, preparation of tax returns, comment on tax applications and problems related to taxing.
Weekly Schedule
1) General information about the Turkish taxation system2) Taxation on income. Foreign-based taxpayer and full fledged taxpayer in respect to income tax
3) Characteristics of income tax
4) Proceeds and gainings which are subject to income tax. Commercial earnings.Determination of commercial earnings in corporate taxation.
5) Determination of commercial earnings in simple manner. Exemption of craftsman
6) Agricultural earnings
7) Taxation of salaried
8) Midterm examination/Assessment
9) Freelance earnings
10) Real Estate Capital earnings. Marketable security earnings
11) Calculation of Income Tax and Income tax Declaration
12) Corporate Tax. Foreign-based taxpayer and full fledged taxpayer
13) Taxpayers of the Corporate Tax. Determination of the basis of taxation in corporate tax
14) Calculation of Corporate Tax and Declarations
15) General application
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop
Assessment Methods and Criteria
Contribution of Short Exam / Quiz to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required