Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring 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 | |||||
| The aim of this course is to help the students to be able to analyze the Turkish Tax System. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | evaluate the general structure of Turkish tax system. |
PO-1 have information about basic economic topics and indicators. PO-19 can find solutions about the juridical problems which can be met in business life. |
Examination |
| LO-2 | explain the taxation on income. |
PO- |
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| LO-3 | explain the taxation on expenditure. |
PO- |
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| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| The Quality of Turkish Tax System, Taxes. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | The Quality of Turkish Tax System | Explanation |
| 2 | Income Tax: The Quality of Income Tax, The Types of Obligation: Perfect Obligation, Imperfect Oblicagtion | Explanation |
| 3 | Income Facts: Commercial Earnings: The Concept of Commercial Earnings, The Determination Type of Commercial Earnings | Explanation |
| 4 | Exemptions on Commercial Earnings | Explanation |
| 5 | Income Facts: Farmer’s Tax, Income From Real Estate, Wage, Earnings, Determination Types, Exemptions | Explanation |
| 6 | Income Facts: Income From Real Estate, Self-Employent Earnings, Other Earnings and Revenues, Determination Types of Revenues and Exemptions | Explanation |
| 7 | Calculation of Income Basis Tax, Realization, Allocation, Making Out a Sample of Decleration on Income Tax | Explanation |
| 8 | mid-term exam | |
| 9 | Corporation Tax: Making Out a Sample of Decleration on Corporation Tax | Explanation |
| 10 | Taxation on Spendings, Value Added Tax, Banking and Insurance Transaction Tax | Explanation |
| 11 | Taxation on Wealth, Inheritance and Transfer Tax | Explanation |
| 12 | real Estate Tax, Motor Vehicle Tax | Explanation |
| 13 | Local Government Taxes | Explanation |
| 14 | Other Taxes | Explanation |
| 15 | General Assessment | Explanation |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | 1-Abdurrahman AKDOĞAN, Vergi Hukuku ve Türk Vergi Sistemi, 10.Bası, Gazi Yayınevi, Ankara, Ekim 2011. | |
| 2 | 2-Remzi ÖZMEN, Tüm Vergi Kanunları, 43.Bası, Seçkin Yayıncılık, Ankara, Eylül 2011. | |
| Required Course instruments and materials | ||
| lesson books | ||
| 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 | 10 | 50 |
| b) Search in internet/Library | 3 | 11 | 33 |
| 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 | 5 | 15 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 5 | 6 | 30 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 172 | ||