ECTS - Turkish Taxation System
Turkish Taxation System (MLY304) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Turkish Taxation System | MLY304 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion. |
| Course Lecturer(s) |
|
| Course Objectives | The objective of this course is to introduce the structure and process of Turkish tax system and transfer him/her application competences |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Overview of the Turkish tax system; tax classification; taxes on income: Income tax, corporation tax; taxes on expenditures: value-added tax, customs tax, etc; taxes on wealth: inheritance and transfer tax, real estate tax, etc.; tax issues in taxes, income elements, forms of liability, reductions, exceptions and exemptions; taxes in taxies, decla |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Commitment in Income Tax-Judicial Decisions | |
| 2 | Commercial Earnings-Judicial Decisions | |
| 3 | Agricultural Earnings&Salaries and Wages-Judicial Decisions | |
| 4 | Self-employment Income-Income from Immovable Property-Judicial Decisions | |
| 5 | Income from Movable Property-Other Earnings and Incomes-Judicial Decisions | |
| 6 | Midterm exam | |
| 7 | Income Tax Assesment-Judicial Decisions | |
| 8 | Regulations Peculiar to Limited Taxpayers-Judicial Decisions | |
| 9 | Corporate Tax-Judicial Decisions | |
| 10 | Expenditure Taxes (Special Consumption Tax-Value Added Tax) -Judicial Decisions | |
| 11 | Midterm exam | |
| 12 | Other Expenditure Taxes (Customs Duty-Banking and Insurance Transaction Tax,etc.) -Judicial Decisions | |
| 13 | Other Expenditure Taxes (Stamp Duty,etc.) -Judicial Decisions | |
| 14 | Wealth Taxes (Motor Vehicle Tax-Inheritance and Succesion Tax) -Judicial Decisions | |
| 15 | Wealth Taxe (Real Estae Tax,etc.) -Judicial Decisions | |
| 16 | Final Exam |
Sources
| Course Book | 1. Bu derste vergi hukuku ile ilgili yazılmış tüm kitapların yanı sıra, ilgili konuda çıkmış yargı kararları incelenmektedir |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | 1 | 25 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 25 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Learns the fundamental concepts, theories, and methods of political science and public administration; and uses this knowledge to analyze the causes and consequences of political developments at the national and global levels. | |||||
| 2 | Understands how policies are formulated and implemented in real life at the local, national, regional, and/or global levels; identifies the key institutions and actors involved in these processes and comprehends the functioning of public administration. | |||||
| 3 | Gains foundational knowledge on fields related to political science and public administration—such as international relations, sociology, psychology, cultural studies, economics, law, and history—and thereby develops an interdisciplinary understanding that considers and connects the relationships among different domains of social life. | |||||
| 4 | Learns quantitative and qualitative research techniques applicable to the field of political science and public administration, as well as the use of relevant software, hardware, and/or technical tools; gains experience in designing and conducting research/projects aimed at developing practical skills in the field. | |||||
| 5 | Develops the ability to act with open-mindedness, refrain from discrimination, and be sensitive and respectful to different perspectives through the promotion of critical and analytical thinking, intellectual debate, and lifelong learning; thus, enhances skills for collective action. | |||||
| 6 | Develops decision-making and initiative taking, work completion and time management competencies by understanding business ethics in public administration, politics and all related fields. | |||||
| 7 | Develops communication skills, oral and written expression, presentation techniques; learns the writing principles and procedures required to write an academic article on political science and public administration disciplines. | |||||
| 8 | Gains command of English terminology in political science and public administration, and acquires the language proficiency necessary to engage with English-language scholarship; enabling comparative analysis of current political issues in various countries. | |||||
| 9 | Possesses knowledge of both Turkish and world political history, including key periods, turning points, and major actors; thereby understands the influence of countries' socio-historical backgrounds on contemporary political and administrative issues. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 15 | 3 | 45 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 17 | 17 |
| Prepration of Final Exams/Final Jury | 1 | 40 | 40 |
| Total Workload | 150 | ||