GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TURKISH TAX SYSTEM/MALI201
Course Title: TURKISH TAX SYSTEM
Credits 3 ECTS 5
Semester 4 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Dr. Selda AYDIN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/seldaaydin
 -- EMAIL(S) OF LECTURER(S)
  seldaaydin@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Ability to obtain analitical thinking and problem solving on the tax issues
Ability to assess knowledge acquired during education through cause and effect relations
Ability to evaluate the place of the Turkish tax system in the legal system
Ability to asses the distinction between direkt and indirekt taxes
Ability to evaluate the subjects,bases,taxpayers and advantages of the tax in Turkish Tax System
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 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  The Overwiew of the Turkish Tax System
2. Week  The scope and basic principles of the income taxes in Turkish Tax System :Individual Income Tax-1
3. Week  The scope and basic principles of the income taxes in Turkish Tax System :Individual Income Tax-2
4. Week  The scope and basic principles of the income taxes in Turkish Tax System :Individual Income Tax-3
5. Week  The scope and basic principles of the income taxes in Turkish Tax System :Individual Income Tax-4
6. Week  The scope and basic principles of the income taxes in Turkish Tax System :Corporate Tax-1
7. Week  The scope and basic principles of the income taxes in Turkish Tax System :Corporate Tax-2
8. Week  Midterm exam
9. Week  The scope and basic principles of the income taxes in Turkish Tax System :Corporate Tax-3
10. Week  The scope and basic principles of the consumption taxes in Turkish Tax System: Value Added Tax
11. Week  The scope and basic principles of the consumption taxes in Turkish Tax System:Special Consumption Tax
12. Week  The scope and basic principles of the consupttion taxes in Turkish Tax System:Banking and Insurance Transactions Tax and other consumption taxes
13. Week  The scope and basic principles of the wealth taxes in Turkish Tax System:Property Tax,Motor Vehicle Tax,
14. Week  The scope and basic principles of the wealth taxes in Turkish Tax System:Inheritance and Gift Tax
15. Week  Case studies
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Abdurrahman AKDOĞAN, Tax Law and the Turkish Tax System, Gazi Publishing, Ankara, 2012.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
   Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  -
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
2
30
 Searching in Internet and Library
15
1
15
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
15
15
 Final and Studying for Final
1
20
20
 Other
0
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.X
2To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.X
3To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.X
4To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.X
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.X
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.X
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X