Turkish Taxation System (MLY304) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Turkish Taxation System MLY304 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Nevzat Saygılıoğlu
Course Assistants
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;
  • Student may learn Turkish Tax System and analyse the problems of TTS
  • Türk vergi sistemi ile ilgili sorunları analiz edebilecektir
  • Türk vergi sistemi ile ilgili yargı kararlarını analiz edecektir
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 Learning the basic concepts, theories and methods of political science and Public Administration and their use in the analysis of national and global political developments, cause-and-effect relations.
2 Understanding how policies are created and implemented in real life at local, national, regional and/or global levels, recognizing important institutions and actors playing a role in these processes, knowing the functioning of Public Administration.
3 Gaining a basic level of knowledge about other fields related to political science and public administration disciplines (such as International Relations, Sociology, Psychology, cultural studies, economics, law, history) and thus having an interdisciplinary understanding that takes into account the relations between different areas of life and establishes connections.
4 Learning the use of quantitative and/or qualitative research techniques that can be used in the field of political science and public administration, software, hardware and/or technical tools that can be useful; gaining experience in designing and executing research projects to develop their application skills in this field.
5 Developing the ability to be open-minded, avoid discrimination, and be sensitive and respectful to different points of view through the promotion of critical analytical thinking, intellectual discussion, and lifelong learning, thereby developing the skills to act jointly.
6 Development of decision-making and initiative, job completion and time management competencies by understanding business ethics in public administration, politics and all related areas.
7 Development of communication skills, oral and written expression, presentation techniques; learning the principles and procedures that are required to write an academic article on the disciplines of political science and public administration.
8 Mastering English terminology in the disciplines of political science and Public Administration and acquiring a level of foreign language knowledge that can help to follow studies written in English, so that current political events and cases in various countries can be analyzed comparatively.
9 Knowing both the Turkish and world political history in terms of periods, important milestones and actors, understanding the impact of the social-historical backgrounds of countries on current 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