| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Tax Law | MLY 377 | 5 | 3 + 0 | 3 | 5 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Bachelor's Degree |
| Course Type | Optional |
| Course Coordinator | Prof.Dr. TEMEL GÜRDAL |
| Course Lecturers | |
| Course Assistants | |
| Course Category | |
| Course Objective | Learning about Turkish Tax law and taxes in the Turkish Tax System |
| Course Content | Introduction to the Turkish Tax law, The development of Turkish tax law, Income taxes, Wealth taxes, Value added tax |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 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. | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 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, | Testing, Homework, |
| 5 | Student explains tax crimes and penalties | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 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 |
| Resources | |
|---|---|
| Course Notes | |
| Course Resources | |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Acquiring theoretical and practical competency in the fields of industrial relations, human resource management, social policy and labour and social security law both at national and international levels | X | |||||
| 2 | Mastering core industrial relations concepts | X | |||||
| 3 | Demonstrating awareness of issues related to social justice | X | |||||
| 4 | Competent use of Turkish language in written and oral communication and ability to reflect on what you have learned, and to conduct an inventory of skills and competencies gained | X | |||||
| 5 | Ability to engage in independent analysis and communication of results and ability to independently formulate research or term paper topics | X | |||||
| 6 | Competent use of statistics and databases to analyze data, interpreting graphs , tables, and index numbers and constructing them to convey information | X | |||||
| 7 | Ability to work effectively in groups | ||||||
| 8 | Competent use of a foreign language in terms of oral, written and learning skills | ||||||
| 9 | Competent use of word processing, presentation, spreadsheet and statistical software used in human resources and labour relations | ||||||
| 10 | Developing an ethical sensitivity in professional and scientific contexts | X | |||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| 2. Kısa Sınav | 10 |
| Total | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 10 | 10 |
| Quiz | 2 | 5 | 10 |
| Assignment | 1 | 5 | 5 |
| Final examination | 1 | 10 | 10 |
| Total Workload | 131 | ||
| Total Workload / 25 (Hours) | 5.24 | ||
| dersAKTSKredisi | 5 | ||