Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | LOCAL GOVERNMENT | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞEYMA DEMİREL (seymademirel@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| .Recognition of characteristics of our country's tax system, improve the ability to be able to comment on this issue. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | May comment on the Turkish tax system. |
PO-1 1- Know public law.
PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-7 7- Know the legislation of local goverments and follow the alterations in the field. |
Examination |
| LO-2 | Knows the theory of income, wealth and expense tax. |
PO-2 2- Find solutions for the local problems by following the economic and social events. PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-6 6- Know the governmental structure of Turkey. PO-7 7- Know the legislation of local goverments and follow the alterations in the field. |
Examination |
| LO-3 | Knows the time of granting tax returns. |
PO-2 2- Find solutions for the local problems by following the economic and social events. PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-6 6- Know the governmental structure of Turkey. PO-7 7- Know the legislation of local goverments and follow the alterations in the field. |
Examination |
| LO-4 | Knows the rights of taxation. |
PO-1 1- Know public law.
PO-2 2- Find solutions for the local problems by following the economic and social events. PO-4 4- Conduct the actions for human resources and financial services of local governments. PO-7 7- Know the legislation of local goverments and follow the alterations in the field. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Principles of the Turkish tax system, income tax, tax law, commercial profits, agricultural profits, wages, capital gains real estate, securities, capital gains, self-employment earnings, other earnings and revenues of tax calculation, the value added tax, corporation tax and the determination of taxable income, corporate income declaration and payment of the tax imposition. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Taxes on Income, Income Tax, Determination of Income Elements: Commercial Earnings | Lecture and Questions - Answers |
| 2 | Determination of Income Components: Agricultural Earnings, Determination of Income Components: Self-employment Earnings | Lecture and Questions - Answers |
| 3 | Determination of Income Elements: Wages, Determination of Income Elements: Real Estate Capital Revenues | Lecture and Questions - Answers |
| 4 | Determination of Income Components: Securities Capital Revenues, Determination of Income Components: Other Earnings and Earnings | Lecture and Questions - Answers |
| 5 | Declaration of Income, Assessment and Payment of Income Tax and Corporate Tax | Lecture and Questions - Answers |
| 6 | Corporation tax | Lecture and Questions - Answers |
| 7 | Corporation tax | Lecture and Questions - Answers |
| 8 | mid-term exam | |
| 9 | Taxes on Expenditures, Value Added Tax and Special Consumption Tax | Lecture and Questions - Answers |
| 10 | Special Communications Tax, Banking and Insurance Transactions Tax, Gambling Tax, Customs Duty | Lecture and Questions - Answers |
| 11 | Stamp Duty, Digital Service Tax, Accommodation Tax | Lecture and Questions - Answers |
| 12 | Taxes Taken by the Law on Municipal Revenues | Lecture and Questions - Answers |
| 13 | Taxes on Wealth: Property Tax, Valuable Housing Tax | Lecture and Questions - Answers |
| 14 | Motor Vehicles Tax, Inheritance and Gift Tax | Lecture and Questions - Answers |
| 15 | General Evaluation | Lecture and Questions - Answers |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Türk Vergi Sistemi, Anadolu Üniversitesi Yayınları | |
| 2 | ŞENYÜZ, Doğan; YÜCE, Mehmet; GERÇEK, Adnan (2022), Türk Vergi Sistemi, Ekin Yayınları | |
| Required Course instruments and materials | ||
| 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 | 5 | 4 | 20 |
| b) Search in internet/Library | 5 | 2 | 10 |
| 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 | 4 | 7 | 28 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 9 | 2 | 18 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 120 | ||