Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ECONOMICS (PhD) | ||||
| 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 | |||||
| Economic efficiency and optimal taxation conditions, which means ensuring harmony between justice and to develop the skills of the method, the effects of the behavior of the tax of the economic unit and comprehend the use of macroeconomic policy instruments and income is to provide the equipment to do the economic analysis of consumption and wealth tax. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can define the basic concepts of taxation |
PO-1 have information about basic economic topics and indicators. |
Examination |
| LO-2 | can explain basic types of tax and taxation stages. |
PO-11 have ability on defining economic variables and comment on the relationships between these variables. |
Examination |
| LO-3 | Can explain the impact on the economy of the different types of taxes |
PO-9 have ability on commenting current economic issues considering economic theory in the view of sociology. |
Examination |
| LO-4 | Can comment on the Turkish tax system |
PO-1 have information about basic economic topics and indicators. PO-13 can 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 | ||
| Historical development of taxation, classification of tax, functions of taxes, tax technique, comparison of tax policy and tax types | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Tax concept, theoretical bases of taxation, objectives of taxation, conflicts between objectives of taxation | Explanation |
| 2 | Elements of Income: Commercial earnings | Explanation |
| 3 | Commercial earnings determination forms: Real Procedures and simple procedure | Explanation |
| 4 | Exemptions and exceptions for commercial gain | Explanation |
| 5 | Harvester earnings, self-employment earnings, wages | Explanation |
| 6 | Real estate capital gains and capital gains | Explanation |
| 7 | Other income and earnings | Explanation |
| 8 | mid-term exam | |
| 9 | The income statement, the imposition and payment of tax | Explanation |
| 10 | Corporate tax: Subject and taxpayer | Explanation |
| 11 | The determination of the corporate tax base, declaration and payment of tax | Explanation |
| 12 | Exemptions and exclusions in corporate tax | Explanation |
| 13 | Temporary tax in institutions | Explanation |
| 14 | Taxes on expenses | Explanation |
| 15 | Taxes on wealth | Explanation |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Hüseyin Şen ve İsa Sağbaş, Vergi Teorisi ve Politikası, Ankara. | |
| Required Course instruments and materials | ||
| Lecture book | ||
| 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 | 12 | 48 |
| b) Search in internet/Library | 3 | 10 | 30 |
| 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; | 167 | ||