PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 201	TURKISH TAX SYSTEM I	3 + 0	2nd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of the course students learn to regulations in the tax laws.
Course Content	Turkish Tax Law; Income Tax Liability forms, elements of income, exceptions, exemptions and discounts, Base, Filing system and revenue collection, Tax schedule, Imposition, Temporary tax, Payment of 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

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13	PO 14
LO 001	1	4	4	5		2						1
LO 002	1	5	5	5		2
Sub Total	2	9	9	10		4						1
Contribution	1	5	5	5	0	2	0	0	0	0	0	1	0	0

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	3	42
Mid-terms	1	10	10
Final examination	1	10	10
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 201	TURKISH TAX SYSTEM I	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer TÜLAY BARAN	tulayb@pau.edu.tr		ACMYO A0103	%70

Goals		The aim of the course students learn to regulations in the tax laws.
Content		Turkish Tax Law; Income Tax Liability forms, elements of income, exceptions, exemptions and discounts, Base, Filing system and revenue collection, Tax schedule, Imposition, Temporary tax, Payment of taxes

Topics

Weeks	Topics
1	Income tax basics
2	Income tax commercial gain
3	Income tax commercial gain
4	Income tax agricultural earnings
5	Self-employed earnings
6	Income tax fee
7	Real estate capital will
8	Marketable securities will
9	other earnings and revenues
10	other earnings and revenues
11	statement of income
12	statement of income
13	types of declaration
14	types of declaration

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student