| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Tax Law | MLY 212 | 4 | 4 + 0 | 4 | 4 |
| Ön Koşul Dersleri | There is no prerequisite |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Öğr.Gör.Dr. HACER KABA |
| Dersi Verenler | Doç.Dr. CAHİT ŞANVER, |
| Dersin Yardımcıları | Res.Asst. Fatih Yardimcioglu, Res.Asst. Hakan Yavuz, Res.Asst. Furkan Besel |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | Learning about Turkish Tax law and taxes in the Turkish Tax System |
| Dersin İçeriği | Introduction to the Turkish Tax law, The development of Turkish tax law, Income taxes, Wealth taxes, Value added tax |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Student defines constitutional principles of tax law and makes evaluations with respect to tax law | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 2 | Student defines the basic concepts of tax law with respect to meanings, time, and place. | Discussion, Question-Answer, Case Study, Lecture, | Homework, Testing, |
| 3 | Student explains basic concepts of taxation | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 4 | Student compares the ways which end tax liabilities | Lecture, Question-Answer, Discussion, Drilland Practice, | Homework, Testing, |
| 5 | Student explains tax crimes and penalties | Lecture, Question-Answer, Case Study, Discussion, | Testing, Homework, |
| 6 | Student evaluates tax conflicts and their resolutions. | Drilland Practice, Discussion, Group Study, Case Study, Self Study, Question-Answer, Lecture, | Homework, Testing, |
| 7 | Student defines taxable income and compares with the theories of income. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 8 | Student defines the types of income, distinguishes one from the other, and decides which type of earnings belongs to which type of income | Drilland Practice, Discussion, Question-Answer, Case Study, Lecture, | Homework, Testing, |
| 9 | Student computes taxable income for the different types of income | Lecture, Self Study, Case Study, Question-Answer, Discussion, Group Study, Drilland Practice, | Testing, Homework, |
| 10 | Student compares taxation methods for the different types of income | Drilland Practice, Group Study, Discussion, Question-Answer, Case Study, Lecture, | Homework, Testing, |
| 11 | Student computes taxable income and tax base for different types of income under different scenarios | Lecture, Case Study, Self Study, Problem Solving, Question-Answer, Discussion, Group Study, Drilland Practice, | Testing, Homework, |
| 12 | Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax | Drilland Practice, Discussion, Case Study, Question-Answer, Problem Solving, Lecture, | Homework, Testing, |
| 13 | Student defines main principles of Value added Tax and computes Value added Tax | Lecture, Problem Solving, Question-Answer, Case Study, Discussion, Drilland Practice, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Introduction to the Turkish Tax law | |
| 2 | The development of tax law and The evaluation of taxation | |
| 3 | Taxpayers obligations according to the law | |
| 4 | Introduction to the Turkish Tax System | |
| 5 | The development of the Turkish Tax System | |
| 6 | Income tax law I | |
| 7 | Income tax law II | |
| 8 | Income tax law III | |
| 9 | Mid-term Exam | |
| 10 | Corporation tax law | |
| 11 | Wealth taxes and Law (property tax, Motor vehicle tax, Inheritance and Gift Tax) | |
| 12 | Value added tax I | |
| 13 | Value added tax II | |
| 14 | Special Consumption Tax |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand the economic problems but also to construct a model and defend in meaningful way. | ||||||
| 2 | They have knowledge about the microeconomic theory. | ||||||
| 3 | They have knowledge about the macroeconomic theory. | ||||||
| 4 | They have knowledge about the international economic theory. | ||||||
| 5 | They have ability to use mathematical and statistical methods. | ||||||
| 6 | They have ability to utilize fundamental econometric theories to provide economic problems. | ||||||
| 7 | They are intended to be expert in one of non departmental fields that they choose from the list of marketing, management, human resources management, corporate finance, public administration, and tourism management. | ||||||
| 8 | They are intended to be expert in one of departmental fields that they choose from the list of public finance, agricultural, environmental, natural resources, labor economics, economics of industrial organization, economics of property rights, international finance, money and banking, economic growth and development. | ||||||
| 9 | They have necessary knowledge of law and related skills that needed in both public and private sector. | ||||||
| 10 | They have necessary accountancy skills that needed in both public and private sector. | ||||||
| 11 | They have written and oral communication skills in a foreign language as well as in their native language. | ||||||
| 12 | They know how to use computer programs in both daily office usage and statistical data evaluations. | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 100 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 10 | 10 |
| Quiz | 2 | 20 | 40 |
| Assignment | 1 | 10 | 10 |
| Toplam İş Yükü | 140 | ||
| Toplam İş Yükü / 25 (Saat) | 5,6 | ||
| Dersin AKTS Kredisi | 4 | ||