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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAL 505TURKISH TAX SYSTEM3 + 02nd Semester7,5

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
Course Objective Examining of Turkish tax system ; commenting income factors.
Course Content The review of basic aspects and principles of tax law and, in the light of these aspects and principles, scrutinization and evaluation of each tax in Turkish Tax System separately as to modern tax systems are dealt with. .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
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 do some presentations about the turkish tax system’s errors.
4Studnets can compare froeing tax systems to THE TURKİSH TAX SYSTEMS.
5Students can analysis wealth taxes.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 00115  3 4
LO 002 51 4 5
LO 003 53 4 5
LO 004 21 223
LO 005 52 3 4
Sub Total1227 16221
Contribution0410304

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14342
Assignments11616
Mid-terms13030
Final examination14040
Presentation / Seminar Preparation12525
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1ERSAN ÖZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAL 505 TURKISH TAX SYSTEM 3 + 0 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. ERSAN ÖZ ersanoz@pau.edu.tr İİBF C0112 %
Goals Examining of Turkish tax system ; commenting income factors.
Content The review of basic aspects and principles of tax law and, in the light of these aspects and principles, scrutinization and evaluation of each tax in Turkish Tax System separately as to modern tax systems are dealt with. .
Topics
WeeksTopics
1 Subject of corporate taxes, taxpayer, exemptions and exclusions
2 Corporate Tax base value determination, the statement, imposition and payment
3 The end of the institutions
4 VALUE ADDED TAX; Issue, the taxpayer and the chief, the exceptions
5 VALUE ADDED TAX; Tax base, tax imposition and payment, the document layout
6 Special Consumption Tax
7 Banking and Insurance Transactions Tax
8 Special Communication Tax, Gambling Tax,
9 midterm exam
10 Stamp Tax, Fees
11 Real Estate Tax
12 Motor Vehicle Tax
13 Inheritance Tax
14 General review
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2010), Türk Vergi Sistemi, Kanyılmaz Matbaası, İzmir.Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes