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| ISP 210 | Turkısh Tax System | 3+1+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of MANAGEMENT and ORGANIZATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | Nurhan Şener, Derya Altıntaş | | Language of instruction | Turkish | | Professional practise ( internship ) | 40 Day professional practise | | | | The aim of the course: | | The main focus of the course is teach the general rules of Turkish Income Tax Code. This will lead us to learn importance of income tax between government revenue. The course has three goals: first, to provide with a useful set of conceptual tools about Turkish Income Tax Code. Second, to give an understanding of basic calculation methods of tax, third, to learn filing the income tax return. The aim of the course is teach the general rules of some taxes. This will lead us to learn importance of this taxes between government revenue. The course has three goals: first, to provide with a useful set of conceptual tools about Turkish Corporate Tax Code and others. Second, to give an understanding of basic calculation methods of taxes, third, to learn filing the tax returns. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | The Turkish tax system, which consists of tax items that they define | 1,2,3,4,5,6,7,8,9 | 1 | | LO - 2 : | Explain income tax payers, the subject, about how the drill and collection process become | 1,2,3,4,5,6,7,8,9 | 1 | | LO - 3 : | Explain corporate tax payers of the subject, about how the drill and collection process become | 1,2,3,4,5,6,7,8,9 | 1 | | LO - 4 : | Explain inheritance and transfer tax payers of the subject, about how the drill and collection process become | 1,2,3,4,5,6,7,8,9 | 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 | | |
| Tax payers and tax responsibility in individual income tax, Types and definitions of taxable income, Exemption in the individual income tax, Exclusions in the individual income tax, Determination of net taxable income, Tax rates and tax tariffs of income tax, Withholding (or stoppage) , Period in taxation, Declaration of income and tax, Investment allowances, Advance Tax, Inflation Adjustments. Importance of Corporate Tax (CT) for Turkish Tax System, Taxpayers and tax responsibility in CT, Determination of net taxable income of corporate income, Tax rate, tax tariffs and declaration of corporate income, , Analyses of real estate tax, , Analyses of gift and inheritance tax, Motor vehicles tax, Private Consumption Tax, Expenditure tax, Value added tax |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Income tax | | | Week 2 | Identification of the income tax basis
Commercial earnings
| | | Week 3 | Agricultural earnings | | | Week 4 | Fees | | | Week 5 | Income from liberal professions | | | Week 6 | Income from immovable property | | | Week 7 | Income on movable assets
Other earnings and incomes
| | | Week 8 | Assessment of income tax and collecting
| | | Week 9 | Mid-term exam | | | Week 10 | Withholding tax return
Assessment of income tax bed | | | Week 11 | Corporate tax
Identification of the base
| | | Week 12 | Corporate tax statement, assessment and payment-1 | | | Week 13 | Corporate tax statement, assessment and payment-2 | | | Week 14 | Estate tax, private consumption tax, motor vehicles tax, | | | Week 15 | Inheritance and gift tax,Expenditure tax, Value added tax | | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan,O. 2012; Vergi Hukuku, Murathan Yayınevi,Trabzon. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/04/2013 | 0,30 | 50 | | End-of-term exam | 16 | 04/06/2013 | 0,40 | 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 | 13 | 52 | | Sınıf dışı çalışma | 1 | 13 | 13 | | Arasınav için hazırlık | 3 | 1 | 3 | | Arasınav | .3 | 1 | .3 | | Dönem sonu sınavı için hazırlık | 7 | 1 | 7 | | Dönem sonu sınavı | .3 | 1 | .3 | | Total work load | | | 75.6 |
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