PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 202	TURKISH TAX SYSTEM II	3 + 0	4th Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of the course students learn to tax laws, the regulations
Course Content	Corporate Tax Consumption Taxes Value-added tax, Banking and Insurance Transactions Tax Taxes on Wealth: Inheritance and gift tax, property tax, Motor vehicle tax Local Government Taxation Other Taxes
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	The types of taxes in Turkish Tax System
2	Implementation phases of taxation

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	4	56
Mid-terms	1	2	2
Final examination	1	4	4
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 202	TURKISH TAX SYSTEM II	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer AHMET İNNECİ	ainneci@pau.edu.tr		ÇMYO A0024	%70

Goals		The aim of the course students learn to tax laws, the regulations
Content		Corporate Tax Consumption Taxes Value-added tax, Banking and Insurance Transactions Tax Taxes on Wealth: Inheritance and gift tax, property tax, Motor vehicle tax Local Government Taxation Other Taxes

Topics

Weeks	Topics
1	corporate taxpayers
2	corporate tax base
3	tax return, tax rate, payment
4	narrow taxpayers
5	subject of the value added tax, tax base
6	VAT taxpayers
7	value added tax rate, payment
8	VAT exceptions
9	excise tax
10	fees
11	Stamp Tax
12	Motor vehicle taxes
13	succession duties
14	property tax

Materials

Materials are not specified.

Resources

Resources	Resources Language
Türk Vergi Sistemi, Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Ekin Yayınevi, 2024.	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