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| MUH 212 | Turkish Tax System | 3+0+0 | ECTS:3 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of ACCOUNTING and TAX DEPARTMENT | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | Lect. Sema GÜZELCİK | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To develop an understanding of some basic principles and to lnformed about tax law |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Recognize the elements of income. | 1,2,3,5,6 | 1 | | LO - 2 : | İdentify the tax cause. | 1,2,3,5,6 | 1 | | LO - 3 : | Query earnings and revenue. | 1,2,3,5,6 | 1 | | LO - 4 : | Analyze tax system. | 1,2,3,5,6 | 1 | | LO - 5 : | Question the tax applications. | 1,2,3,5,6 | 1 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| The aim of the course is to enable students to gain the following vocational skills: Income tax, institutions tax, estate tax, motor vehicles tax, tax control associations. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Commercial gain to calculate the
| | | Week 2 | Agricultural income to calculate the
| | | Week 3 | Edit withholding tax return
| | | Week 4 | KDV return to edit
| | | Week 5 | Calculate the self-employed earnings
| | | Week 6 | Calculate the real estate capital gains
| | | Week 7 | Calculate income from movable capital
| | | Week 8 | Other income and gains to calculate | | | Week 9 | Mid-term exam
| | | Week 10 | Income, Wealth, and calculate the taxes on spending
| | | Week 11 | Income, Wealth, and calculate the taxes on spending
| | | Week 12 | Organize the annual income and corporate tax return
| | | Week 13 | Edit withholding tax return
| | | Week 14 | KDV return to edit
| | | Week 15 | Edit other tax returns
| | | Week 16 | Final Exam
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| 1 | Pehlivan,O.2010, Vergi Hukuku, Derya Kitabevi,Trabzon, Türkiye. | | | |
| 1 | Uçkaç, M. 2004, Türk Vergi Sistemi, Dilara Yayınevi, Trabzon. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 01/04/2011 | 1 | 50 | | End-of-term exam | 16 | 24/05/2011 | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 14 | 56 | | Sınıf dışı çalışma | 1 | 4 | 4 | | Arasınav için hazırlık | 5 | 1 | 5 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 8 | 1 | 8 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 75 |
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