PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 305	TURKISH TAX SYSTEM - I	3 + 0	5th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
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 income tax methods
3	Examples of different types of income and paid tax on income is reported in the accounts to be declared.
4	The issue of corporate taxes, taxpayer, compares with the income tax base determination.
5	In case of different examples from corporate income tax accounts.

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	4		5		5							4
LO 002		3	5	5		3			2			5
LO 003		2	5	3		3						5
LO 004		2	5	3		3						5
LO 005		2	5	2		3						5
Sub Total	4	9	25	13	5	12			2			24
Contribution	1	2	5	3	1	2	0	0	0	0	0	5	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	21	21
Final examination	1	39	39
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	2	İBRAHİM ORGAN

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 305	TURKISH TAX SYSTEM - I	3 + 0	2	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. İBRAHİM ORGAN	iorgan@pau.edu.tr		İİBF C0104	%70

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	The concept of income, types of Income Tax, Income Tax Liability
2	ELEMENTS OF İNCOME;
3	ELEMENTS OF İNCOME; Agricultural Income
4	ELEMENTS OF İNCOME; Wages
5	ELEMENTS OF İNCOME; Self-Employment Benefits
6	ELEMENTS OF İNCOME; From Real Estate
7	ELEMENTS OF İNCOME; Securities Income
8	ELEMENTS OF İNCOME; Other Income and Incomes
9	midterm exam
10	Imposition of Income Tax, and tax withholding statement types
11	Deduction and Reduction in Income
12	Rate and the payment of Income Tax
13	Tax Application
14	General review

Materials

Materials are not specified.

Resources

Resources	Resources Language
Mehmet Tosuner, Zeynep Arıkan (2012), Türk Vergi Sistemi, Kanyılmaz Matbaası, İzmir.	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