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 306TURKISH TAX SYSTEM - II3 + 04th Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Examining of Turkish tax system ; commenting income factors.
Course Content Corporation Tax, Liabilities, Tax-Exempt Corporations, Tax-Exempt Incomes, Tax Assessment, Tax Declarations, Tax Rate, Taxation Period, Tax Pay, PersonnelIncome Tax, Liabilities, Tax-Exempt İncomes, Tax Return, Tax Declarations, Tax Rate, Taxation Period, Tax Pay,Appraisal of The Wealth Taxes and Expenditure Taxes .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Makes the definition and classification of the Turkish tax system.
2Examines the value added tax.
3Examines the customs and stamp duties
4Municipal taxes and other taxes on examines spending.
5Analyzes the wealth taxes.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33
LO 001                                 
LO 002                                 
LO 003                                 
LO 004                                 
LO 005                                 
Sub Total                                 
Contribution000000000000000000000000000000000

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 Spring3İSMAİL İŞLER
Details 2022-2023 Spring3MEHMET ÖZGÜN
Details 2021-2022 Spring5MEHMET ÖZGÜN
Details 2020-2021 Spring5MEHMET ÖZGÜN
Details 2019-2020 Spring5MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 306 TURKISH TAX SYSTEM - II 3 + 0 3 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer İSMAİL İŞLER iisler@pau.edu.tr ÇAMYO B0005 %70
Goals Examining of Turkish tax system ; commenting income factors.
Content Corporation Tax, Liabilities, Tax-Exempt Corporations, Tax-Exempt Incomes, Tax Assessment, Tax Declarations, Tax Rate, Taxation Period, Tax Pay, PersonnelIncome Tax, Liabilities, Tax-Exempt İncomes, Tax Return, Tax Declarations, Tax Rate, Taxation Period, Tax Pay,Appraisal of The Wealth Taxes and Expenditure Taxes .
Topics
WeeksTopics
1 Subject of corporate taxes, taxpayer, exemptions and exclusions
2 Corporate Tax base value determination, the statement, imposition and payment
3 The end of the institutions
4 VALUE ADDED TAX; Issue, the taxpayer and the chief, the exceptions
5 VALUE ADDED TAX; Tax base, tax imposition and payment, the document layout
6 Special Consumption Tax
7 Banking and Insurance Transactions Tax
8 Special Communication Tax, Gambling Tax,
9 midterm exam
10 Stamp Tax, Fees
11 Real Estate Tax
12 Motor Vehicle Tax
13 Inheritance Tax
14 General review
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