EMBA591 Turkish Tax LawIstanbul Okan UniversityDegree Programs Master of Business Administration (English) non-thesisGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Master of Business Administration (English) non-thesis
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

General course introduction information

Course Code: EMBA591
Course Name: Turkish Tax Law
Course Semester: Spring
Fall
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 0
Language of instruction:
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Department Elective
Course Level:
Master TR-NQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Dr.Öğr.Üyesi İLKER CALAYOĞLU
Course Lecturer(s):
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) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2) To use scientific research methods and technology in decision processes of business
3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4) To be aware of current issues in the field of business and to gain sensitivity to problems
5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6) Defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7) To be able to relate to other areas of business administration, to be aware of global and social ethical norms

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2) To use scientific research methods and technology in decision processes of business
3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4) To be aware of current issues in the field of business and to gain sensitivity to problems
5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6) Defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7) To be able to relate to other areas of business administration, to be aware of global and social ethical norms

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