Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 209 - BANKING AND FINANCE

Code: BF 209 Course Title: TURKISH TAX SYSTEM Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 2 / Fall Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department BANKING AND FINANCE
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) AHMET SOMUNCU,
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 knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
 		Examination
LO-2 Can explain basic tax sorts and taxation process. PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
 		Examination
LO-3 Can discuss about the effects of diffrent taxes on economy PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
 		Examination
LO-4 Can tell about Turkish tax system PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
 		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: Income tax: Income, features of taxable income, subcject and tax payers of income Explaining, discussion and question-answer
2 Elements of income: Business profits Determination forms of net income: Actual basis and lump-sum basis Explaining, discussion and question-answer
3 Exempitons and exceptions in business profits Explaining, discussion and question-answer
4 Agricultural profits, income from independent personal services Explaining, discussion and question-answer
5 Salaries and wages, Income from immovable property and rights (rental income) Explaining, discussion and question-answer
6 income from movable property (income from capital investment) Explaining, discussion and question-answer
7 Other income and earnings without considering the source of income, income tax return, tax levy and payment of income tax. Explaining, discussion and question-answer
8 mid-term exam
9 Corporate tax: The subject and the taxpayer of corporate tax Explaining, discussion and question-answer
10 Exempitons and exceptions in 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 Taxes on spending-I Value added tax Explaining, discussion and question-answer
13 Taxes on spending-II Special Consumption Tax Explaining, discussion and question-answer
14 Taxes on spending-III Banking and Insurance Transactions Tax, Customs duty Other taxes on spending Explaining, discussion and question-answer
15 Taxes on wealth Property tax Motor Vechile Tax Gift and Inharitance Tax Explaining, discussion and question-answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Ekin Basım Yayın, Bursa, 2020
2 https://ets.anadolu.edu.tr/storage/nfs/MLY201U/ebook/MLY201U-19V1S1-8-0-1-SV1-ebook.pdf
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 4 10 40
       b) Search in internet/Library 4 9 36
       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 3 2 6
mid-term exam 1 1 1
Own study for final exam 3 2 6
final exam 1 1 1
0
0
Total work load; 132