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| MLY3001 | Turkish Tax System-I | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Tayyip YAVUZ | | Co-Lecturer | PROF. DR. OSMAN PEHLİVAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | In this course, it is aimed to inform the students about the Turkish tax system, income and corporate taxes. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Learns the determination and taxation of income. | 1,2 | 1, | | LO - 2 : | Learns how to determine and tax income. | 2,4 | 1, | | LO - 3 : | Learns how to declare income tax. | 4,9 | 1, | | LO - 4 : | Evaluates tax base information. | 2,4 | 1, | | LO - 5 : | Understands the solution of problems arising in taxpayer and tax administration relations. | 7,9 | 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 | | |
| Historical development of income tax, elements of income, determination and calculation of tax base. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Historical development of income tax, Income concept | | | Week 2 | Subject and liability of income tax | | | Week 3 | Concept of commercial income, Scope and characteristics of commercial activity, Situation of company incomes against commercial income, Determination of commercial income | | | Week 4 | Deductible expenses and non-deductible expenses in the real method determination of commercial income | | | Week 5 | Exemptions and exceptions in commercial gains | | | Week 6 | Agricultural earnings, Agricultural activity concept | | | Week 7 | Taxation of agricultural profits | | | Week 8 | Wages, Wage concept and features, Separation of wages from other elements, taxation of wages | | | Week 9 | Mid-term exam | | | Week 10 | Deductions available from the gross wage, Exemptions and exceptions to wages | | | Week 11 | Self-employment earnings, self-employed, determination and taxation of self-employed earnings | | | Week 12 | Real estate capital income, determination of real estate capital income, exceptions in real estate capital income | | | Week 13 | | | | Week 14 | Declaration of income tax and types of declaration | | | Week 15 | Imposition and collection of income tax | | | Week 16 | Final exam | | | |
| 1 | PEHLİVAN, O.2023;Vergi Hukuku - Genel İlkeler ve Türk Vergi Sistemi, Celepler Matbaacılık | | | |
| 1 | ÖNCEL, M. - KUMRULU,A.- ÇAĞAN, N.2023;Vergi Hukuku,Turhan Kitabevi, Ankara | | | 2 | BİLİCİ, N.2023;Vergi Hukuku, Seçkin Yayınları, Ankara | | | 3 | ŞENYÜZ, D.2023;Türk Vergi Sistemi, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 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 | 3 | 14 | 42 | | Sınıf dışı çalışma | 6 | 14 | 84 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 5 | 2 | 10 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 6 | 2 | 12 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 150 |
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