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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
Financial Aspects of Property and Taxes EYP201 Compulsory Associate degree 2 Fall 3

Name of Lecturer(s)

Lecturer(31.c) Ahmet KARADAĞ
Assistant Prof. Dr. Murat BOLAT
Lecturer Ferruh KURUOĞLU

Learning Outcomes of the Course Unit

1) Explain the basic concepts of taxation.
2) Calculate revaluation gain.
3) Make taxation of income earned from real estate.
4) Explain the real estate fees.
5) Explain realtor's tax obligations.
6) Calculate property tax.

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9
Learning Outcomes
1 High High High High Middle Middle Middle Middle Middle
2 High High High High High Middle Middle Middle Middle
3 High High High Middle Middle Middle Middle Low Low
4 High High Middle Middle Middle Low Low Low Low
5 High High Middle Middle Middle Middle Middle Middle Middle
6 High Middle Middle Middle Middle Middle Middle Middle Middle

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Real Estate Law

Course Contents

This course covers real estate situation in the Turkish tax system, gains, real estate capital gains, real estate fees, real estate tax.

Weekly Schedule

1) Taxes related to the basic concepts.
2) View of the Turkish tax system.
3) Tax obligations of real estate brokers.
4) Gain on sale of real estate people.
5) Increase in the value calculation of earnings, statement and payment.
6) Gain on sale of real estate of commercial businesses.
7) Real estate capital gains.
8) Midterm examination/Assessment
9) Residential and business taxation of rental income.
10) Real estate sales KDV application.
11) In case of death and the donation of real estate taxation.
12) Real estate tax application.
13) The charges related to Real Estates.
14) Hand overwritten real estate, financial aspects to be considered.
15) Hand overwritten real estate, financial aspects to be considered.
16) Final examination

Recommended or Required Reading

1- Gayrimenkul Rehberi, Prof.Dr.Şükrü KIZILOT,Ekrem Sarısu,Yaklaşım Yayıncılık,Ankara,2004
2- Turgay GÜLTEKİN, Gayrimenkul Bilgi Bankası,Vesta Ofset,İstanbul,2007
3- Tüm Vergi Kanunları,Celal Ülgen,Beta Yayıncılık,İstanbul,2012
4- Hakkı SÜNGÜ,Emlak Vergisi, Hikmet Neşriyat,İstanbul,
5- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf
6- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf
7- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf
8- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf
9- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf
10- http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/emlak komisyonculugu ile ilgili yasal dz.pdf http://www.gib.gov.tr/fileadmin/beyannamerehberi/2011gayrimenkul.pdf http://egitek.meb.gov.tr/aok/aok kitaplar/AolKitaplar/isletme/3.pdf http://www.biremlak.net/control/EMLAKVergisiMevzuati.pdf http://cygm.meb.gov.tr/modulerprogramlar/kursprogramlari/pazarlama/moduller/belediye emlak islemleri.pdf

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Demonstration


Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade

40%

Contribution of Final Examination to Course Grade

60%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required