PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
BDM 254	TURKISH TAX SYSTEM	3 + 0	4th Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	To teach payment types as a tax collected from taxpayers by central and local governments .
Course Content	Income Tax, Corporate Income Tax, Real Estate Tax, , Inheritance and Gift Tax , Value Added Tax.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	to use tax practicing when the firms need.
2	to use tax practicing when the firms need.
3	to have ability solving of prblem on about tax duty
4	to have ability analizing during the period along the aim
5	to connect between Turkish Tax system and International tax system

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13
LO 001	4	5		2	1		3	4	3
LO 002	1	4		2			5	4	1
LO 003		4		2	3	5		4			1
LO 004						4	1		2
LO 005		5				1		2	3	1
Sub Total	5	18		6	4	10	9	14	9	1	1
Contribution	1	4	0	1	1	2	2	3	2	0	0	0	0

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Hours for off-the-classroom study (Pre-study, practice)	2	28	56
Mid-terms	1	10	10
Final examination	1	12	12
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
BDM 254	TURKISH TAX SYSTEM	3 + 0	1	Turkish	2017-2018 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Coordinator HAKAN CANTÜRK	hcanturk@pau.edu.tr		BEMYO A0001	%70

Goals		To teach payment types as a tax collected from taxpayers by central and local governments .
Content		Income Tax, Corporate Income Tax, Real Estate Tax, , Inheritance and Gift Tax , Value Added Tax.

Topics

Weeks	Topics
1	Definition and purpose of Türkish tax law .
2	Subject and kind of income tax liability.
3	Income tax and practice
4	CORPORATE TAX AND PRACTICE
5	MOTOR VEHICLES TAX AND PRACTICE
6	INHERITANCE TAX
7	VALUE ADDED TAX AND PRACTICE
8	SPECIAL CONSUMPTION TAX
9	BANKING AND INSURANCE AND IMLEMENTATION TREATHMENTS .
10	SPECIAL COMMUNICATION TAX .
11	STAMP TAX AND FEES
12	PROPERTY TAX AND PRACTICE ABOUT LESSON.
13	ENVIRONMENTAL CLEANING TAX AND THE OTHER TAXES.
14	RESARCH TOPICS AND SAMPLES.

Materials

Materials are not specified.

Resources

Resources	Resources Language
Türk vergi sistemi- Hayrullah Doğan /Hasan Yalçın	Türkçe
Türk vergi sistemi- Hayrullah Doğan /Hasan Yalçın	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student