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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 306TURKISH TAX SYSTEM - II3 + 06th Semester5

COURSE DESCRIPTION
Course Level Bachelor'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 14
LO 001              
LO 002              
LO 003              
LO 004              
LO 005              
Sub Total              
Contribution00000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14228
Mid-terms12525
Final examination13535
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring2İBRAHİM ORGAN
Details 2022-2023 Summer1İBRAHİM ORGAN
Details 2022-2023 Spring2İBRAHİM ORGAN
Details 2021-2022 Summer1İBRAHİM ORGAN
Details 2021-2022 Spring4İBRAHİM ORGAN
Details 2021-2022 Spring3İBRAHİM ORGAN
Details 2020-2021 Summer1EREN ERGEN
Details 2020-2021 Spring4İBRAHİM ORGAN
Details 2020-2021 Spring3İBRAHİM ORGAN
Details 2019-2020 Summer1ERSAN ÖZ
Details 2019-2020 Spring4ERSAN ÖZ
Details 2019-2020 Spring3ERSAN ÖZ
Details 2018-2019 Summer1İBRAHİM ORGAN
Details 2018-2019 Spring4İBRAHİM ORGAN
Details 2018-2019 Spring3İBRAHİM ORGAN
Details 2017-2018 Summer1ERSAN ÖZ
Details 2017-2018 Spring4ERSAN ÖZ
Details 2017-2018 Spring3ERSAN ÖZ
Details 2016-2017 Summer1ERSAN ÖZ
Details 2016-2017 Spring4ERSAN ÖZ
Details 2016-2017 Spring3ERSAN ÖZ
Details 2015-2016 Spring4İBRAHİM ORGAN
Details 2015-2016 Spring3İBRAHİM ORGAN
Details 2014-2015 Summer1ERSAN ÖZ
Details 2014-2015 Summer1ERSAN ÖZ
Details 2014-2015 Spring4ERSAN ÖZ
Details 2014-2015 Spring3ERSAN ÖZ
Details 2013-2014 Summer1İBRAHİM ORGAN
Details 2013-2014 Summer1İBRAHİM ORGAN
Details 2013-2014 Spring4İBRAHİM ORGAN
Details 2013-2014 Spring3İBRAHİM ORGAN
Details 2012-2013 Summer1ERSAN ÖZ
Details 2012-2013 Summer1ERSAN ÖZ
Details 2012-2013 Summer1ERSAN ÖZ
Details 2012-2013 Spring4ERSAN ÖZ
Details 2012-2013 Spring3ERSAN ÖZ
Details 2011-2012 Summer1İBRAHİM ORGAN
Details 2011-2012 Spring4İBRAHİM ORGAN
Details 2011-2012 Spring3İBRAHİM ORGAN
Details 2010-2011 Summer1ERSAN ÖZ
Details 2010-2011 Spring4ERSAN ÖZ
Details 2010-2011 Spring3ERSAN ÖZ
Details 2009-2010 Summer1İBRAHİM ORGAN
Details 2009-2010 Spring2İBRAHİM ORGAN


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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 2 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. İBRAHİM ORGAN iorgan@pau.edu.tr İİBF C0107 %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