MUHD308 Turkish Tax SystemIstanbul Okan UniversityDegree Programs Civil Engineering (English)General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Civil Engineering (English)
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

General course introduction information

Course Code: MUHD308
Course Name: Turkish Tax System
Course Semester: Fall
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 6
Language of instruction: TR
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Compulsory
Course Level:
Bachelor TR-NQF-HE:6. Master`s Degree QF-EHEA:First Cycle EQF-LLL:6. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Dr.Öğr.Üyesi İLKER CALAYOĞLU
Course Lecturer(s): Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İLKER CALAYOĞLU
Assoc. Prof. HAKAN TAŞTAN
Course Assistants:

Course Objective and Content

Course Objectives: Basic information about Turkish tax system
Course Content: Basic information about Turkish tax system; income tax law; the tax-causing event; elements of income; exemptions and exceptions; trade-agricultural vocational and wage gains and the taxation of real estate, movable property and other profits; institutions taxpayer law taxpayers; exemptions and exceptions; calculation of net corporate income; Value-added tax; private consumption tax; other tax on expenditure; taxes on wealth; stamp tax and fees.

Learning Outcomes

The students who have succeeded in this course;
Learning Outcomes
1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) • Explains Turkish tax system. • Identify each tax type included in the Turkish tax system and determine its place in the total. • Determines how each tax type is declared and calculates the tax. • Defines the complete declaration of the tax and calculates the tax. • Interpret the taxological events. • Analyzes case studies and design new tax alternatives for each tax type
Competence to Work Independently and Take Responsibility

Lesson Plan

Week Subject Related Preparation
1) • Describe, explain and interpret general information about Turkish Tax System. • Defines the definition and functions of tax. • Describe tax types. Topics covered in the course will be repeated.
2) • Describes and interprets the basic philosophy of income tax. • Defines the elements of income tax. • It refers to the event that causes tax. Topics covered in the course will be repeated.
3) • Recognizes the types of liabilities in income tax. • Recognizes income tax types. • Explain the Income Tax Scope. Topics covered in the course will be repeated.
4) • Recognize the commercial gain from the elements of income. • Recognize and interpret commercial activities. • Distinguish commercial gains from other earnings Topics covered in the course will be repeated.
5) • Recognize agricultural income from the elements of income. • Recognizes and interprets agricultural activity. • distinguish agricultural gains from other earnings. Topics covered in the course will be repeated.
6) • Recognizes wages and self-employment earnings from the elements of income. • Recognizes and interprets the common and discrete points of salary and self-employment. • Compares salary and self-employment earnings with other income elements. Topics covered in the course will be repeated.
7) • Securities • Real Property Capital • Distinction of the Securities of Real Estate and Real Estate Capital Topics covered in the course will be repeated.
8)
9) • Other Earnings and Benefits • Income Tax • Tarh Types and Times Topics covered in the course will be repeated.
10) • Corporate Tax General Information • Corporate Tax • Corporate tax incidents and liabilities that give rise to tax Topics covered in the course will be repeated
11) • In the corporate tax tarh. • Corporate tax declaration and offset • Corporate Tax deductions and exceptions Topics covered in the course will be repeated.
12) • Case studies in income and corporate tax returns • Applications in income and corporate tax returns Topics covered in the course will be repeated.
13) • Wealth • Taxes on wealth • Discounts and Exceptions, sample applications Topics covered in the course will be repeated.
14) • Value-added tax • Special Consumption Tax • Special communication tax and Stamp duty Topics covered in the course will be repeated.
15)
16)

Sources

Course Notes / Textbooks: Ders Hocasının Notları ve sunumları
References: Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes

1

Program Outcomes
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4) Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5) Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9) Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10) Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4) Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5) Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9) Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10) Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading
Homework

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
Homework Assignments 2 % 10
Midterms 1 % 40
Jury 1 % 0
Final 1 % 50
total % 100
PERCENTAGE OF SEMESTER WORK % 50
PERCENTAGE OF FINAL WORK % 50
total % 100

Workload and ECTS Credit Grading

Activities Number of Activities Workload
Course Hours 16 48
Study Hours Out of Class 16 96
Midterms 1 12
Final 1 15
Total Workload 171