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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BANS 203TURKISH TAX SYSTEM2 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Students learn about the Turkish tax system and legislation to ensure that the functioning of
Course Content the general structure of the Turkish tax system, corporate income tax levied on inheritance and gift tax.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Calculate the types of earnings
2calculate taxes
3declarations edit

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001  3 2         
LO 002    2         
LO 003             2
Sub Total  3 4        2
Contribution00101000000001

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)428
Assignments5420
Mid-terms11010
Final examination11212
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1SULTAN ODABAŞ GÜZİN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BANS 203 TURKISH TAX SYSTEM 2 + 0 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer SULTAN ODABAŞ GÜZİN sodabas@pau.edu.tr BUMYO A0301 %
Goals Students learn about the Turkish tax system and legislation to ensure that the functioning of
Content the general structure of the Turkish tax system, corporate income tax levied on inheritance and gift tax.
Topics
WeeksTopics
1 The concept of income, and income components of income tax which is the subject, explaining all aspects of commercial gain.
2 Elements of the subject of Income Tax and Income (Commercial, agricultural, professional self-employed earnings, wages, real estate and securities and other capital gains and irat of irat) disclosure.
3 Statement of principles and types of disclosure statements. Revenue collection and collection of the case is made to describe calculation.
4 The bed of the income tax, assessment, the payment schedule and implement the concept and related issues.
5 And accounts of the emergence of provisional tax will be applied. The subject of corporate taxes, the taxpayers, rate, exemptions and exceptions relating to disclosure issues.
6 Corporate Tax Determination and Calculation of the matrah. Liquidation, merger and transfer to describe the calculation and implementation of taxation.
7 Earnings and profit distribution statement on the Authority has been implementing. Building the subject of taxes, taxpayers, the muaflık and disclosure of exceptions.
8 Building and the determination of the tax rate in the explained matrah. The subject of land tax, the taxpayer, the muaflık and to describe the exception.
9 Land Tax and the determination of the rate of disclosure matrah. Bed of the property tax, tax collection and payment of accounts, statements of düzenlenmesinin be explained.
10 The subject of Inheritance Tax, taxpayers, the muaflık and disclosure of exceptions.
11 Determination of the Inheritance Tax matrah, in explanation of the debt and costs.
12 Bed tax, assessment and payment will be calculated will be explained.
13 The subject of Value Added Tax, taxpayers, the responsible, tax exemptions, and to describe the events generate.
14 Determination of the Value Added Tax matrah, and the discount rate and calculate the description edit the statement.
Materials
Materials are not specified.
Resources
ResourcesResources Language
VERGİ HUKUKU GENEL İLKELER VE TÜRK VERGİ SİSTEMİTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes