International Finance
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:

Spring

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) Explain the essential body of knowledge in the area of banking and insurance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models.
1) -explain the essential body of knowledge in the area of banking and insurance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models.
2)  employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions.
2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions.
3)  recognize and assess legal environment in banking and insurance industries
3) Recognize and assess legal environment in banking and insurance industries.
4) Explain ongoing operational and managerial methods in banking and insurance industries.
4)  explain ongoing operational and managerial methods in banking and insurance industries.
5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures.
5)  discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures.
6)  develop the capacity to assess current global economic issues.
6) Develop the capacity to assess current global economic issues.
7)  express he role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management.
7) Translate and explain the content of the documents written in English related to the field .
8)  translate and explain the content of the documents written in English related to the field .
8) Express he role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management.
9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society.
9)  identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Explain the essential body of knowledge in the area of banking and insurance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models.
1)	-explain the essential body of knowledge in the area of banking and insurance, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models.
2)	 employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions.
2)	Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions.
3)	 recognize and assess legal environment in banking and insurance industries
3)	Recognize and assess legal environment in banking and insurance industries.
4)	Explain ongoing operational and managerial methods in banking and insurance industries.
4)	 explain ongoing operational and managerial methods in banking and insurance industries.
5)	Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures.
5)	 discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures.
6)	 develop the capacity to assess current global economic issues.
6)	Develop the capacity to assess current global economic issues.
7)	 express he role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management.
7)	Translate and explain the content of the documents written in English related to the field .
8)	 translate and explain the content of the documents written in English related to the field .
8)	Express he role of international capital markets in the global economy; accordingly define the concept of risk in terms of measurement and management.
9)	Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society.
9)	 identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society.

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