Energy Systems 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:

Course Requisites:

Does the Course Require Work Experience?:

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) Closed Department

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Closed Department

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