| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Tax Law | MLY 378 | 6 | 3 + 0 | 3 | 5 |
| Ön Koşul Dersleri | There is no prerequisite |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. CAHİT ŞANVER |
| Dersi Verenler | |
| 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. | Case Study, Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 3 | Student explains basic concepts of taxation | Lecture, Discussion, Question-Answer, | Homework, Testing, |
| 4 | Student compares the ways which end tax liabilities | Drilland Practice, Discussion, Question-Answer, Lecture, | Testing, Homework, |
| 5 | Student explains tax crimes and penalties | Lecture, Question-Answer, Discussion, Case Study, | Homework, Testing, |
| 6 | Student evaluates tax conflicts and their resolutions. | Group Study, Drilland Practice, Self Study, Case Study, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 7 | Student defines taxable income and compares with the theories of income. | Lecture, Question-Answer, Discussion, Drilland Practice, | Homework, Testing, |
| 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, | Testing, Homework, |
| 9 | Student computes taxable income for the different types of income | Lecture, Case Study, Question-Answer, Self Study, Drilland Practice, Discussion, Group Study, | Homework, Testing, |
| 10 | Student compares taxation methods for the different types of income | Drilland Practice, Group Study, Case Study, Question-Answer, Discussion, Lecture, | Testing, Homework, |
| 11 | Student computes taxable income and tax base for different types of income under different scenarios | Lecture, Discussion, Case Study, Self Study, Problem Solving, Question-Answer, 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, Question-Answer, Problem Solving, Case Study, Lecture, | Homework, Testing, |
| 13 | Student defines main principles of Value added Tax and computes Value added Tax | Lecture, Case Study, Problem Solving, Question-Answer, Discussion, Drilland Practice, | Homework, Testing, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Introduction to the Turkish Tax law | |
| 2 | The development of tax law | |
| 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 | To research the functions, basic concepts and features of the international system; to learn the basic knowledge about the sub-topics of the international relations discipline. | ||||||
| 2 | Analyzing the developments in the political history of the world within the context of the cause-effect relations. | ||||||
| 3 | To improve the foreign language skills. | ||||||
| 4 | To analyze the Turkey´s foreign policy comprehensively in the cause-effect relations. | ||||||
| 5 | To analyze the theoretical approaches to the foreign policy analysis and the functions of the decision-making process. | ||||||
| 6 | To learn theoretical and methodological thinking and to observe the events from this framework | ||||||
| 7 | To analyze the social developments and conditions comparatively | ||||||
| 8 | To learn the basic principles and the issues of international law | ||||||
| 9 | To examine the theories of International Relations and to learn looking at international developments within the theoretical framework | ||||||
| 10 | To analyze the Turkey´s political life historically and chronologically | ||||||
| 11 | To learn the functions and the basic principles of domestic law | ||||||
| 12 | To analyze the establishment, structure and functions of international and regional organizations and their impact on the World politics | ||||||
| 13 | To analyze the reasons and solution models of the intra-state conflicts through examples | ||||||
| 14 | To research the issues of international security and the theoretical approaches relating to this field | ||||||
| 15 | To examine the events, occurring in the international system, within the theoretical perspective comparatively | ||||||
| 16 | To improve the analytical thinking skills about the international events | ||||||
| 17 | To learn the basic concepts and theories of Economics, Sociology, Political Science and other disciplines | ||||||
| 18 | To research the ideas of philosophers/thinkers who built the philosophical foundations of political science and to examine the contribution of these philosophical ideas to the disciplines of Political Science and International Relations | ||||||
| 19 | To gain basic computer skills | ||||||
| 20 | To gain the ability of planning, performing and composing of the scientific study individually | ||||||
| # | Ders Öğrenme Çıktılarının Program Çıktılarına Katkısı | PÇ 1 | PÇ 2 | PÇ 3 | PÇ 4 | PÇ 5 | PÇ 6 | PÇ 7 | PÇ 8 | PÇ 9 | PÇ 10 | PÇ 11 | PÇ 12 | PÇ 13 | PÇ 14 | PÇ 15 | PÇ 16 | PÇ 17 | PÇ 18 | PÇ 19 | PÇ 20 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Student defines constitutional principles of tax law and makes evaluations with respect to tax law | ||||||||||||||||||||
| 2 | Student defines the basic concepts of tax law with respect to meanings, time, and place. | ||||||||||||||||||||
| 3 | Student explains basic concepts of taxation | ||||||||||||||||||||
| 4 | Student compares the ways which end tax liabilities | ||||||||||||||||||||
| 5 | Student explains tax crimes and penalties | ||||||||||||||||||||
| 6 | Student evaluates tax conflicts and their resolutions. | ||||||||||||||||||||
| 7 | Student defines taxable income and compares with the theories of income. | ||||||||||||||||||||
| 8 | Student defines the types of income, distinguishes one from the other, and decides which type of earnings belongs to which type of income | ||||||||||||||||||||
| 9 | Student computes taxable income for the different types of income | ||||||||||||||||||||
| 10 | Student compares taxation methods for the different types of income | ||||||||||||||||||||
| 11 | Student computes taxable income and tax base for different types of income under different scenarios | ||||||||||||||||||||
| 12 | Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax | ||||||||||||||||||||
| 13 | Student defines main principles of Value added Tax and computes Value added Tax |
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| 2. Kısa Sınav | 10 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| 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 | 10 | 20 |
| Assignment | 1 | 5 | 5 |
| Final examination | 1 | 15 | 15 |
| Toplam İş Yükü | 130 | ||
| Toplam İş Yükü / 25 (Saat) | 5,2 | ||
| dersAKTSKredisi | 5 | ||