Nevşehir Hacı Bektaş Veli University Course Catalogue

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-
Examination
LO-2 Can explain basic tax sorts and taxation process. PO-
Examination
LO-3 Can discuss about the effects of diffrent taxes on economy PO-
Examination
LO-4 Can tell about Turkish tax system PO-
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