| Teaching Staff
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| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
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| Recommended Optional Programme Component |
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| Course Objectives |
The purpose of this course, students revenues, expenditure and taxes on wealth of theoretical and application features is explained in general. |
| Course Content |
In this course, which is in force in Turkey indirect (KDV, SCT), direct (Income and Corporation Taxes) and wealth taxes overall theoretical structure and operation are described. |
| Learning Outcomes (LO) |
1 - Income and corporation taxes and the Value-Added Tax and Special Consumption Tax payers understand, 2 - the subject of tax, imposition, accrual and payment and privileged position to comprehend featured with time, 3 - Declaration of administration time, when tax installments and learning all sorts of relations with the tax office.
|
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
In general, the Turkish Tax System, historical development. Classification of taxes. |
| 2. Week |
Income Tax; Subject, the taxpayer, exemptions and exceptions. |
| 3. Week |
Income Tax: Imposition, accrual and payment time, simple procedure. |
| 4. Week |
Income Tax: commercial, agricultural and real estate capital gains taxation of gains |
| 5. Week |
Income tax: the taxation of capital income securities; revenue collection and discounts. |
| 6. Week |
Corporate Tax: Topic, payer, exemptions and exceptions, |
| 7. Week |
Corporate Tax: Gain and calculation of the tax base, imposition, accrual and payment time. |
| 8. Week |
MID-TERM |
| 9. Week |
KDV: Topic, payer, exemptions and exemptions, tax tariff |
| 10. Week |
KDV: Calculation of tax rebates and tax refunds |
| 11. Week |
SCT: Topic, payer, exemptions and exemptions, tax tariff |
| 12. Week |
SCT: Tax calculation of rebates and tax refunds |
| 13. Week |
Other Taxes: Estate Tax, the overall presentation |
| 14. Week |
Other Taxes: General presentation of Motor Vehicle Tax |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
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| Practice (%) |
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| Labs (%) |
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| Projects/Field Work (%) |
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| Seminars/Workshops (%) |
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| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Lecture notes, presentation slides |
| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PQ 1 | PQ 2 | PQ 3 | PQ 4 | PQ 5 | PQ 6 | PQ 7 | PQ 8 | PQ9 | PQ 10 | PQ 11 | PQ 12 | PQ 13 | LO1 | 4 | | | 5 | | | | | | | | | | LO2 | 3 | 2 | | 4 | | | | | | | | | | LO3 | 4 | 2 | | 5 | | | | | | | | | |
* Degree of Contribution: 1 Very Low 2 Low 3 Medium 4 High 5 Very High |