|
|
| MLY4008 | Tax Practices | 3+0+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Tayyip YAVUZ | | Co-Lecturer | Prof. Dr. Cemil RAKICI | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course improve and practice of students knowledge about tax laws and theory. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Defines taxation procedures and tax concepts. | 1,2 | 1, | | LO - 2 : | Explains examples of tax concepts. | 3,4 | 1, | | LO - 3 : | Applies the tax technique in accordance with the legislation. | 2,7 | 1, | | LO - 4 : | Interprets the results of tax applications. | 4,8,9 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Structure of taxation, classification of taxation, concepts of taxation and tax law : Tax administration, tax liability, tax ratio, tax schedule, tax return, tax base, tax code, tax burden, tax controversies, tax deduction, tax exemption, tax avoidance, tax evasion, Turkish tax system, Turkish tax laws: Personal income tax, corporation tax, value added tax (vat) , property tax, inheritance tax, motor vehicle tax, excise tax: Tax codes, tax unit, taxable event, taxable income, tax-exempt income, taxable period, taxable transactions, tax return, tax payment. |
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | General principles of taxation | | | Week 2 | Tax crime and punishments | | | Week 3 | Disagreements between taxpayers and tax administration (income tax) | | | Week 4 | Disagreements between taxpayers and tax administration (Cooperate tax) | | | Week 5 | Disagreements between taxpayers and tax administration (VAT) | | | Week 6 | Disagreements between taxpayers and tax administration (Environmental tax) | | | Week 7 | Disagreements between taxpayers and tax administration (Motor Vehicle
Tax) | | | Week 8 | Disagreements between taxpayers and tax administration (Inherits and gift
tax)
| | | Week 9 | Mid-term exam | | | Week 10 | Disagreements between taxpayers and tax administration (banking and
insurance transactions) | | | Week 11 | Quiz | | | Week 12 | Disagreements between taxpayers and tax administration (special
consumption tax) | | | Week 13 | Disagreements between taxpayers and tax administration (stamp duty) | | | Week 14 | Disagreements between taxpayers and tax administration (Real Estate tax) | | | Week 15 | Applications of other taxes | | | Week 16 | End-of-term exam | | | |
| 1 | Akdoğan A., (1998),Türk Vergi Sistemi ve Uygulaması, Gazi Yayınları, Ankara | | | |
| 1 | Şenyüz D.,Taş M., (1994), Gelir Vergisi Uygulaması, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 6 | 24 | | Sınıf dışı çalışma | 4 | 4 | 16 | | Arasınav için hazırlık | 10 | 3 | 30 | | Arasınav | 1 | 2 | 2 | | Ödev | 3 | 6 | 18 | | Dönem sonu sınavı için hazırlık | 25 | 1 | 25 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 4 | 1 | 4 | | Total work load | | | 120 |
|