PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 307	TURKISH TAX SYSTEM	3 + 0	3rd Semester	2,5

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
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

1	Students can know basic information about the Turkish tax system.
2	Students can compare different the types of income the tax methods.
3	Students can analysis expenditure taxes
4	Examines the town taxes and other expenditure taxes.
5	Analyzes the wealth taxes.

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

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
Mid-terms	1	8	8
Final examination	1	15	15
Total Work Load ECTS Credit of the Course			65 2,5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 307	TURKISH TAX SYSTEM	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer AYNUR ARSLAN BURŞUK	abursuk@pau.edu.tr		HMYO A0107	%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

Weeks	Topics
1	Main principles of Turkish tax system
2	Incomes tax and its content
3	Concept of Commercial income
4	Agricultural Earnings
5	Wages, salaries and self employment income
6	Revenues form immovable properties and movable properties Other incomes and revenues
7	Methods for determination of commercial income
8	Midterm exam
9	Corporate income tax
10	Exemptions and exclusions in corporate tax
11	Value added tax
12	Excise duty(special consumption tax)
13	Wealth taxes
14	Other taxes

Materials

Materials are not specified.

Resources

Resources	Resources Language
Osman Pehlivan Vergi hukuku ve Türk vergi sistemi, KTÜ Yayınlar	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