ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
| MSc in Accounting and Auditing | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
General course introduction information
| Course Code: | E-MUH541 | ||||||||
| Course Name: | Turkish Tax Law | ||||||||
| Course Semester: |
Fall |
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| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Course Requisites: | |||||||||
| Does the Course Require Work Experience?: | No | ||||||||
| Type of course: | Department Elective | ||||||||
| Course Level: |
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| Mode of Delivery: | E-Learning | ||||||||
| Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
| Course Lecturer(s): |
Öğr.Gör. SİNAN TOPÇU Dr.Öğr.Üyesi OYTUN CANYAŞ Assoc. Prof. HÜSEYİN MERT Öğr.Gör. HAKKI SAĞLAM Dr.Öğr.Üyesi İLKER CALAYOĞLU Assoc. Prof. HAKAN TAŞTAN Dr. Özlem KAYHAN Prof. Dr. Elif SONSUZOĞLU |
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| 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;
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Lesson Plan
| Week | Subject | Related Preparation |
| 1) | • Other Earnings and Benefits • Income Tax • Tarh Types and Times | course notes |
| 2) | • Describes and interprets the basic philosophy of income tax. • Defines the elements of income tax. • It refers to the event that causes tax. | Course note |
| 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. | course notes |
| 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. | course notes |
| 7) | • Securities • Real Property Capital • Distinction of the Securities of Real Estate and Real Estate Capital | Course notes |
| 8) | Midterm exam | Course notes |
| 9) | • Describe, explain and interpret general information about Turkish Tax System. • Defines the definition and functions of tax. • Describe tax types. | Course notes |
| 10) | • Corporate Tax General Information • Corporate Tax • Corporate tax incidents and liabilities that give rise to tax | course notes |
| 11) | • In the corporate tax tarh. • Corporate tax declaration and offset • Corporate Tax deductions and exceptions | Course Notes |
| 12) | • Case studies in income and corporate tax returns • Applications in income and corporate tax returns | Course notes |
| 13) | • Wealth • Taxes on wealth • Discounts and Exceptions, sample applications | course notes |
| 14) | • Value-added tax • Special Consumption Tax • Special communication tax and Stamp duty | course notes |
| 15) | Final Exam | course notes |
| 16) | Final Exam | Course notes |
Sources
| Course Notes / Textbooks: | Dersin Hocasının Notları |
| References: | Course notes |
Course-Program Learning Outcome Relationship
| Learning Outcomes | 1 |
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|---|---|---|---|---|---|
| Program Outcomes | |||||
| 1) Recognition of national legislation and international financial reporting standards in accounting | |||||
| 2) Preparation and interpretation of financial statements in accordance with the standards | |||||
| 3) Management of financial data | |||||
| 4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | |||||
| 5) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | |||||
| 6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |||||
Course - Learning Outcome Relationship
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Recognition of national legislation and international financial reporting standards in accounting | 3 |
| 2) | Preparation and interpretation of financial statements in accordance with the standards | 3 |
| 3) | Management of financial data | 3 |
| 4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 4 |
| 5) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 3 |
| 6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 3 |
Learning Activity and Teaching Methods
| Field Study | |
| Peer Review | |
| Expression | |
| Brainstorming/ Six tihnking hats | |
| Individual study and homework | |
| Reading | |
| Homework | |
| Project preparation | |
| Seminar |
Assessment & Grading Methods and Criteria
| Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
| Homework | |
| Application | |
| Individual Project |
Assessment & Grading
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
Workload and ECTS Credit Grading
| Activities | Number of Activities | Workload |
| Course Hours | 16 | 48 |
| Study Hours Out of Class | 16 | 96 |
| Preliminary Jury | 1 | 12 |
| Final | 1 | 15 |
| Total Workload | 171 | |