1. FIRST CYCLE - BACHELOR'S DEGREE
  2. SCHOOL OF APPLIED SCIENCES 
  3. CAPITAL MARKET DEPARTMENT
  4. 423 CAPITAL MARKET
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SER 155TURKISH TAX SYSTEM2 + 08th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective To explain the Turkish tax system
Course Content Structure of Turkish Tax System, Taxes on Income, Taxes on Wealth, Taxes on Expenditures.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Knows the basic concepts about the Turkish tax system
2Compares different types of income taxation methods.
3Analyze the taxes on expenditure.
4Analyzes the taxes on wealth.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10
LO 001          
LO 002          
LO 003          
LO 004          
Sub Total          
Contribution0000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Assignments14456
Mid-terms133
Final examination133
Presentation6212
Total Work Load

ECTS Credit of the Course





130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SER 155 TURKISH TAX SYSTEM 2 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. MEHMET ÖZGÜN mehmetozgun@pau.edu.tr Course location is not specified. %60
Goals To explain the Turkish tax system
Content Structure of Turkish Tax System, Taxes on Income, Taxes on Wealth, Taxes on Expenditures.
Topics
WeeksTopics
1 The concept of income, types of Income Tax, Income Tax Liability
2 ELEMENTS OF İNCOME; commercial gain
3 ELEMENTS OF İNCOME; commercial gain
4 ELEMENTS OF İNCOME; commercial gain
5 ELEMENTS OF İNCOME; Agricultural gain
6 ELEMENTS OF İNCOME; Self-Employment Benefits
7 ELEMENTS OF İNCOME; Wages
8 ELEMENTS OF İNCOME; Securities Income
9 ELEMENTS OF İNCOME; From Real Estate
10 ELEMENTS OF İNCOME; Other Income and Incomes
11 Imposition of Income Tax, and tax withholding statement types
12 Deduction and Reduction in Income
13 Rate and the payment of Income Tax
14 Tax Application
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2012), Türk Vergi Sistemi, Kanyılmaz Matbaası, İzmir.Türkçe
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