Nevşehir Hacı Bektaş Veli University Course Catalogue
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| 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.
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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 |
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| 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 | ||