COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 307TURKISH TAX SYSTEM3 + 05th Semester5

COURSE DESCRIPTION
Course Level Bachelor'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 prerequisites.
Corequisite No corequisites.
Mode of Delivery Face to face

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 01555555555555
LO 02454545555555
LO 03555555555555
LO 04555555555555
LO 05545455555555
Sub Total242424242425252525252525
Contribution555555555555

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2011-2012 Fall1HAYRİYE IŞIK

Course Details
Course Code:  MALI 307 Course Title:  TURKISH TAX SYSTEM
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2011-2012 Fall
Course Coordinator :  E-Mail:  Phone Number :  296 2754,
Course Location Course location is not specified.
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.
Attendance : %
Topics
WeeksTopics
1 Main principles of Turkish tax system
2 Incomes tax and its content
3 Concept of Commercial and agricultural income
4 Wages, salaries and self employment income
5 Revenues form immovable properties and movable properties
6 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
ResourcesResources Language
Osman Pehlivan Vergi hukuku ve Türk vergi sistemi, KTÜ YayınlarTürkçe
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