Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Publıc Fınance | MLY 315 | 5 | 2 + 0 | 2 | 5 |
Ön Koşul Dersleri | |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Seçmeli |
Dersin Koordinatörü | Doç.Dr. GONCA GÜNGÖR GÖKSU |
Dersi Verenler | |
Dersin Yardımcıları | |
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, | Testing, |
2 | Student defines the basic concepts of tax law with respect to meanings, time, and place. | Lecture, | Testing, |
3 | Student explains basic concepts of taxation | Lecture, Question-Answer, | Testing, |
4 | Student compares the ways which end tax liabilities | Lecture, Question-Answer, Discussion, | Testing, |
5 | Student explains tax crimes and penalties | Lecture, Question-Answer, Discussion, | Testing, |
6 | Student evaluates tax conflicts and their resolutions. | Lecture, Discussion, Case Study, | Testing, |
7 | Student defines taxable income and compares with the theories of income. | Lecture, Discussion, | 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 | Lecture, Discussion, | Testing, Homework, |
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 |
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 | |
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Ders Notu | |
Ders Kaynakları | AKSOY Ş., (2004), Vergi Hukuku, İstanbul, Filiz Kitapevi. Öncel M. ve diğerleri (2007), Vergi Hukuku, Ankara, Turhan Kitapevi. Kirbaş Ş., (2005), Vergi Hukuku, Ankara, Siyasal Kitapevi. |
Sıra | Program Çıktıları | Katkı Düzeyi | |||||
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1 | 2 | 3 | 4 | 5 | |||
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Değerlendirme Sistemi | |
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Yarıyıl Çalışmaları | Katkı Oranı |
1. Ara Sınav | 75 |
1. Kısa Sınav | 10 |
1. Ödev | 5 |
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) |
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