GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TURKISH TAX SYSTEM APPLICATIONS/5330044
Course Title: TURKISH TAX SYSTEM APPLICATIONS
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Osman Fatih SARACOGLU
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/fatihsaracoglu
 -- EMAIL(S) OF LECTURER(S)
  fatihsaracoglu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Analyzing tax issues and solving problems
To be able to evaluate the information that obtained from the learning process with cause and effect relations
To be able to see the place of the Turkish tax system in the legal system
Evaluating the difference between indirect and direct taxation
To be able to evaluate the subject, tax base, taxpayers, rates and facilities of tax in Turkish tax system




 -- 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  Overview of the Turkish tax system
2. Week  Basic principles and scope of taxation on income
3. Week  Income tax applications (Income definition applications) - I
4. Week  Income tax applications (Income related applications) - II
5. Week  Income tax applications (Income related applications) - III
6. Week  Income tax applications (applications for collection and declaration of income) - IV
7. Week  Income tax applications (applications for collection and declaration of income) - V
8. Week  Midterm Exam
9. Week  Corporate Tax Practices - I
10. Week  Corporate Tax Practices - II
11. Week  Basic principles and scope of taxation on spending in Turkish tax system
12. Week  Value added tax applications
13. Week  Other taxes on spending
14. Week  Basic principles and scope of wealth tax in Turkish tax system
15. Week  Practices related to taxation on wealth
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Fatih Saraçoğlu, Gelir Vergisi Ders Notları, Gazi Kitabevi, Ankara, 2017. Fatih SARAÇOĞLU - İsmail ENGİN - Haydar Lütfü EJDER, Maliye Ders Notları, Gazi Kitabevi, Ankara, 2014.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- 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
3
45
 Searching in Internet and Library
15
4
60
 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: 
185
 TOTAL WORKLOAD / 25: 
7.4
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1X
2X
3X
4X
5X
6X
7X
8X
9X
10X
11X
12X
13X