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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
Tax Applications In Businesses ISL407 Elective Bachelor's degree 4 Fall 4

Name of Lecturer(s)

Assistant Prof. Dr. Yavuz KILINÇ

Learning Outcomes of the Course Unit

1) Explain subject, place and resources of tax law.
2) Analyze the principles relating to the implementation of tax laws.
3) Explain tax-related basic concepts and their features.
4) Evaluate rights and obligations of taxpayers.
5) Distinguish process of taxation and characteristics of its procedures.
6) Interpret sub-disciplines of tax law and its field.

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9 10
Learning Outcomes
1 High High Middle Low No relation No relation Low High No relation Low
2 High High Middle Low No relation No relation Low High No relation Low
3 High High Middle Low No relation No relation Low High No relation Low
4 High High Middle Low No relation No relation Low High No relation Low
5 High High Middle Low No relation No relation Low High No relation Low
6 High High Middle Low No relation No relation Low No relation No relation Low

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Turkish Tax System

Course Contents

The introduction of taxation, major tax functions, tax criteria, taxation in Turkey, tax levies on income, the personal income tax, the corporation income tax, payroll taxes, value added tax, tax avoidance, tax levies on wealth, the property tax, death and gift taxes, the net worth tax, tax levies on consumption, the expenditure tax,

Weekly Schedule

1) Overview of the Taxation Process
2) Taxation of Freelancers and Recompense Holders
3) Taxation on Rental Income, Savings Instruments and Declaration on Income Tax
4) Taxation on Rental Income, Savings Instruments and Declaration on Income Tax
5) Taxing Companies
6) Taxing Companies
7) Taxing Companies
8) Midterm Exam
9) Taxing Companies
10) Taxing Companies
11) Value-added tax
12) Value-added tax
13) Real Estate Taxes, Taxation in Vehicles and Death
14) Tax Crimes and Misdemeanors
15) Tracking and Collection of Tax Receivables, Responsibility of Individuals, Companies, Partners and Managers
16) Final Exam

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Case Study
5) Problem Solving


Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade

30%

Contribution of Final Examination to Course Grade

70%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required