1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. ÇAL VOCATIONAL SCHOOL
  3. ACCOUNTING AND TAX DEPARTMENT
  4. 517 ACCOUNTING AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 305TURKISH TAX SYSTEM - I3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Examining of Turkish tax system ; commenting income factors.
Course Content Structure and Development of The Turkish Tax System, Taxes on Income, Taxes on Wealth, Sales Tax.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students can know basic information about the turkish tax system.
2Students can compare different income tax methods
3Examples of different types of income and paid tax on income is reported in the accounts to be declared.
4The issue of corporate taxes, taxpayer, compares with the income tax base determination.
5In case of different examples from corporate income tax accounts.

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11212
Final examination12424
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall3MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 305 TURKISH TAX SYSTEM - I 3 + 0 3 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. MEHMET ÖZGÜN mehmetozgun@pau.edu.tr ÇAMYO B0005 %60
Goals Examining of Turkish tax system ; commenting income factors.
Content Structure and Development of The Turkish Tax System, Taxes on Income, Taxes on Wealth, Sales Tax.
Topics
WeeksTopics
1 The concept of income, types of Income Tax, Income Tax Liability
2 ELEMENTS OF İNCOME; commercial gain
3 ELEMENTS OF İNCOME; commercial gain
4 ELEMENTS OF İNCOME; commercial gain
5 ELEMENTS OF İNCOME; Agricultural gain
6 ELEMENTS OF İNCOME; Self-Employment Benefits
7 ELEMENTS OF İNCOME; Wages
8 ELEMENTS OF İNCOME; Securities Income
9 ELEMENTS OF İNCOME; From Real Estate
10 ELEMENTS OF İNCOME; Other Income and Incomes
11 Imposition of Income Tax, and tax withholding statement types
12 Deduction and Reduction in Income
13 Rate and the payment of Income Tax
14 Tax Application
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2012), Türk Vergi Sistemi, Kanyılmaz Matbaası, İzmir.Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes