| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Turkısh Tax System and Current Problems | MHY 505 | 0 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. CAHİT ŞANVER |
| Dersi Verenler | Doç.Dr. CAHİT ŞANVER, |
| Dersin Yardımcıları | Arş. Gör. Furkan Beşel |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | Provide a detailed examination of the taxes in force in Turkey and their views about the problems in the application of information and comment on the evaluation of the students to develop an ability. |
| Dersin İçeriği | The history of the Turkish tax system and applicable taxes related to the classification of advanced information. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | ) Types of income subject to income tax, liabilities, together with the elements of types and methods of trespit base definitions and discusses the problems of | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 2 | Based on different assumptions regarding different types of revenues from income tax calculations and analyze application problems | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 3 | Corporate tax revenue, liabilities, types, exceptions, and evaluate the effects of | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 4 | VAT issue, bases, exemptions and assess their effect on | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 5 | SCT topic, bases, exemptions and assess their effect on | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 6 | The Turkish tax system, taxes, taxpayers, rate base, subject, exception, exemption and discuss problems in terms of the calculation of | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | The history and classification of the Turkish tax system applicable taxes | |
| 2 | Information on taxes on income and income tax liability concept | |
| 3 | Analysis in relation to the base value determination and implementation of commercial gain | |
| 4 | Agricultural earnings and wages base value determination | |
| 5 | Self-employment income, real estate, and other gains and iratlara analysis in relation to income from movable property | |
| 6 | Assessment of income tax, the statement, the debate about the collection of revenues | |
| 7 | Midterm exam | |
| 8 | Income tax rate, the calculation and analysis in relation to the payment of | |
| 9 | Analysis in relation to corporation tax | |
| 10 | Analysis and evaluation to VAT | |
| 11 | Examination and evaluation of taxes on consumption, | |
| 12 | Examination and evaluation of tax on motor vehicles, | |
| 13 | Inheritance and gift tax examination and evaluation, | |
| 14 | Examination and evaluation of real estate taxes, |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems. | X | |||||
| 2 | To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory. | X | |||||
| 3 | To demonstrate an understanding of taxation process, calculations of tax burden, etc. | X | |||||
| 4 | An ability to understand subjects of public expenditure and public debt | X | |||||
| 5 | To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector | X | |||||
| 6 | Improve strategically approach and provide skills to use statistical research | X | |||||
| 7 | Improve communications and leader skills | X | |||||
| 8 | Teach a foreign language | X | |||||
| 9 | To provide social and ethical values | X | |||||
| 10 | To have knowledge of IT technologies on the subject of public finance | X | |||||
| 11 | Improve communications skills in general. | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 40 |
| 1. Kısa Sınav | 30 |
| 1. Ödev | 30 |
| 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 | 4 | 64 |
| Mid-terms | 1 | 20 | 20 |
| Quiz | 1 | 15 | 15 |
| Final examination | 1 | 10 | 10 |
| Toplam İş Yükü | 157 | ||
| Toplam İş Yükü / 25 (Saat) | 6,28 | ||
| Dersin AKTS Kredisi | 6 | ||