Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İKT423 - ECONOMICS

Code: İKT423

Course Title: TURKISH TAXATION SYSTEM

Theoretical+Practice: 3+0

ECTS: 4

Year/Semester of Study

4 / Fall Semester

Level of Course

1st Cycle Degree Programme

Type of Course

Optional

Department

ECONOMICS

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

AYSUN ÖZEN (aysun@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

To teach basic legal regulations and principles of tax system, and to give information about taxes that are included in Turkish tax system.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can define basic concepts of taxation	PO-1 have information about basic economic topics and indicators.	Examination
LO-2	Can explain basic sorts of tax and taxation process.	PO-11 have ability on defining economic variables and comment on the relationships between these variables.	Examination
LO-3	Can explain effects of different taxes on economy	PO-9 have ability on commenting current economic issues considering economic theory in the view of sociology.	Examination
LO-4	Can interpret on Turkish tax system	PO-1 have information about basic economic topics and indicators. PO-13 tell his/her information or ability by using written, spoken or visual tools.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Taxes on income, on wealth and on spending.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Taxes on income: İncome tax: İncome, features of taxable income, subcject and tax payers of income	Explaining, discussion and question-answer
2	Elements of income: Business profits	Explaining, discussion and question-answer
3	Determination forms of net income: Actual basis and lump-sum basis	Explaining, discussion and question-answer
4	Exempitons and exceptions in business profits	Explaining, discussion and question-answer
5	Agricultural profits, income from independent personal services, salaries and wages	Explaining, discussion and question-answer
6	Income from immovable property and rights (rental income), income from movable property (income from capital investment)	Explaining, discussion and question-answer
7	Other income and earnings without considering the source of income	Explaining, discussion and question-answer
8	mid-term exam
9	Income tax return, tax levy and payment of income tax	Explaining, discussion and question-answer
10	Corporate tax: The subject and the taxpayer of corporate tax	Explaining, discussion and question-answer
11	Determination of tax base, corporate tax return and payment of corporate tax	Explaining, discussion and question-answer
12	Exempitons and exceptions in corporate tax	Explaining, discussion and question-answer
13	Provisional tax	Explaining, discussion and question-answer
14	Taxes on spending	Explaining, discussion and question-answer
15	Taxes on wealth	Explaining, discussion and question-answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	D. Şenyüz, M, Yüce ve A, Gerçek, Türk Vergi Sistemi Dersleri, Ekin Yayınevi, Bursa, 2020
Required Course instruments and materials
Book, additional course notes

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	1	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	1	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	3	12	36
b) Search in internet/Library			0
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	5	5	25
mid-term exam	1	1	1
Own study for final exam	4	5	20
final exam	1	1	1
			0
			0
Total work load;			125