PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 202	TURKISH TAX SYSTEM II	3 + 0	3rd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	The aim of the course students learn to tax laws, the regulations
Course Content	Corporate Tax Consumption Taxes Value-added tax, Banking and Insurance Transactions Tax Taxes on Wealth: Inheritance and gift tax, property tax, Motor vehicle tax Local Government Taxation Other 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	5	5	5		3						3
LO 002	1	5	5	5		5						2
Sub Total	2	10	10	10		8						5
Contribution	1	5	5	5	0	4	0	0	0	0	0	3	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	2	28
Mid-terms	1	3	3
Final examination	1	5	5
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	1	TÜLAY BARAN

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 202	TURKISH TAX SYSTEM II	3 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer TÜLAY BARAN	tulayb@pau.edu.tr		ACMYO A0205	%70

Goals		The aim of the course students learn to tax laws, the regulations
Content		Corporate Tax Consumption Taxes Value-added tax, Banking and Insurance Transactions Tax Taxes on Wealth: Inheritance and gift tax, property tax, Motor vehicle tax Local Government Taxation Other Taxes

Topics

Weeks	Topics
1	corporate taxpayers
2	corporate tax base
3	Exemptions from corporate tax
4	Exemptions in corporate tax
5	Corporate tax declaration and payment
6	Type change and transfer of institutions
7	value added tax
8	VAT exceptions
9	VAT reduction mechanism VAT Taxation Procedure, Declaration, Assessment and Payment
10
11	Stamp Tax
12	Motor vehicle taxes
13	succession duties
14	property tax

Materials

Materials are not specified.

Resources

Resources	Resources Language
Türk Vergi Sistemi, Prof. Dr. Nurettin BİLİCİ, Seçkin Yayınevi, Ankara, 2013.	Türkçe
Tüm Vergi Kanunları, Remzi ÖZMEN, Seçkin Yayınevi, Ankara, 2013.	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