Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İŞL342 - BUSINESS ADMINISTRATION

Code: İŞL342

Course Title: TURKISH TAX SYSTEM

Theoretical+Practice: 3+0

ECTS: 4

Year/Semester of Study

3 / Spring Semester

Level of Course

1st Cycle Degree Programme

Type of Course

Optional

Department

BUSINESS ADMINISTRATION

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 Students successfully graduating from this department; 1. have advanced knowledge about the basic concepts of business administration, the basic functions of the business management science, the historical development of it, its relationships with other disciplines, businesses and the environment, business objectives, feasibility studies, business functions, cooperation between firms and entrepreneurship, and apply them and make administrative decisions on these issues.	Examination
LO-2	Can explain basic tax sorts and taxation process.	PO-8 have knowledge and skills intended for teoric and practice on ethics, legislative framework, auditing standarts and deception by having information about basic audit principles and techniques and reporting the audits issues.	Examination
LO-3	Can discuss about the effects of diffrent taxes on economy	PO-9 have knowledge of basic information, usage, evaluation and making comment about business finance, of analyzing the economic, social and financial developments, of understanding of financial systems, of financial planning and of interpretation of financial statements belonging to firms. PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law.	Examination
LO-4	Can tell about Turkish tax system	PO-8 have knowledge and skills intended for teoric and practice on ethics, legislative framework, auditing standarts and deception by having information about basic audit principles and techniques and reporting the audits issues. PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law.	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