Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH210 - ACCOUNTING AND TAX PRACTICES

Code: MUH210 Course Title: TURKISH TAX SYSTEM Theoretical+Practice: 4+0 ECTS: 4
Year/Semester of Study 2 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To provide information on the taxes included in the Turkish Tax System; liability, subject, scope and calculation of the tax.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can have knowledge about Turkish tax system. PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-2 Can be an employee with the qualifications sought by the public and private sectors. PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.
 		Examination
LO-3 Can calculate different types of taxes PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-4 Can explain taxes on income, expenditure and wealth. PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations
PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
General knowledge about Turkish tax system.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Structure of Turkish tax system Lectures / Questions - Answers
2 Taxes on Income (Income tax) Lectures / Questions - Answers
3 Types of Liability and Elements of Income Lectures / Questions - Answers
4 Commercial and Agricultural Earnings Lectures / Questions - Answers
5 Wages and Professional Income Lectures / Questions - Answers
6 Movable, Immovable Capital Income and Other Earnings and Income Lectures / Questions - Answers
7 Corporate Tax and Liability Lectures / Questions - Answers
8 mid-term exam
9 Exemptions and Exceptions in Corporate Tax Lectures / Questions - Answers
10 Calculating Corporate Earnings Lectures / Questions - Answers
11 Taxes on Expenditures Lectures / Questions - Answers
12 Taxes on Expenditures Lectures / Questions - Answers
13 Taxes on Expenditures Lectures / Questions - Answers
14 Taxes on Wealth Lectures / Questions - Answers
15 Taxes on Wealth Lectures / Questions - Answers
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Yılmaz, E.B., Batı, M. (2025), Türk Vergi Sistemi. Ankara: Seçkin
Required Course instruments and materials
Projector, Testbook

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) 4 14 56
Outside Class
       a) Reading 3 14 42
       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 2 5 10
mid-term exam 1 1 1
Own study for final exam 2 5 10
final exam 1 1 1
0
0
Total work load; 120