| 1 |
Course Title: |
TURKISH TAXATION SYSTEM |
| 2 |
Course Code: |
MVUZ048 |
| 3 |
Type of Course: |
Compulsory |
| 4 |
Level of Course: |
Short Cycle |
| 5 |
Year of Study: |
2 |
| 6 |
Semester: |
4 |
| 7 |
ECTS Credits Allocated: |
3 |
| 8 |
Theoretical (hour/week): |
3 |
| 9 |
Practice (hour/week) : |
0 |
| 10 |
Laboratory (hour/week) : |
0 |
| 11 |
Prerequisites: |
-- |
| 12 |
Recommended optional programme components: |
None |
| 13 |
Language: |
Turkish |
| 14 |
Mode of Delivery: |
Face to face |
| 15 |
Course Coordinator: |
Öğr. Gör. Neslihan KIZILER |
| 16 |
Course Lecturers: |
Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları |
| 17 |
Contactinformation of the Course Coordinator: |
Öğr. Gör. Neslihan Kızıler
Bursa Uludağ Üniversitesi Karacabey MYO
neslihankiziler@uludag.edu.tr
02242942662-61661
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| 18 |
Website: |
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Objective of the Course: |
Structure of Turkish Tax System,contents, işleyişini tanıma ve uygulama yeterliliklerini kazandırmak.to provide |
| 20 |
Contribution of the Course to Professional Development |
The functioning of the taxes (Income Tax, Corporation Tax, Tax Expenditures) operation and allows mastered the ability to resolve problems arising in practice according to law methodology. |
| Week |
Theoretical |
Practical |
| 1 |
Term of income, it’s properties, tax payers and its types |
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| 2 |
Characteristics of the commercial and industrial activity , The concept of the commercial and industrial profits , Company revenues across the state of commercial gain,determination of the commercial gain,
Determination on the basis of the balance sheet of commercial gain Determination of commercial gain by the
business account |
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| 3 |
basic determination of commercial profit
Determining the commercial gain by actual method of
deductible expenses and non deductible expenses
Determination of commercial gain on The construction and repair worksmore than one calendar year
Commercial gain exemption and exceptions.
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| 4 |
Definition of agricultural profitThe scope of activity taxation of agricultural profit in real basis , taxation with deduction, Definition and contents of self-employed earnings , Self employment , The determination of earnings of self-employment
Scope of the revenue in self employment
Deductible and non-deductible expenses on the revenue, exceptions and exemptions
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| 5 |
Fee as a term, qualifications of the fee,payment types as fee , Separation of other income types of fee ,Taxing the fee, Gross charge discounts to be applied ,exceptions and exemptions on fee |
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| 6 |
Meaning and content of income from immovable property , |
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| 7 |
Definition of earnings from movable properties,incomes counted as earnings from movable properties,exceptions ,Gains ,Gains to be taxed, Contingent gains |
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| 8 |
Repeating courses and midterm exam |
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| 9 |
Declaration of income,annual declaration , collection of income , incomes nonrequired to be declared.
Discounts on incomes that will be declared
Tax assessment, Tax table, assessment place, assessment time ,calculation of advance tax, deduction on advance tax deduction on the tax paid by deduction deduction on the tax the tax paid in foreign countries. Deduction of profits of Losses and barter process.
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| 10 |
The corporate tax, tax payers , taxing ,determination of net corporation profit ,exceptions, deductable and undeductable expenses.determination of income |
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| 11 |
declaration of corporate incomes discounts to make,tax assessment, tax rate,assessment place, assessment time,calculation of advance tax, offsetting of advance tax, offsetting the tax paid by deduction, offsetting the taxes paid in foreign countries |
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| 12 |
Value Added Tax,it’s rate, exemptions and exclusions, taxation procedures,declaration,assessment ,accrual and payment, KDV at deliveries by exportation |
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| 13 |
Special Consumption tax and Custom Duty, their extent ,konusu ,tax payer and responsible documentation and registration scheme ,KDV,OTV and Custom duty declarations |
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| 14 |
Motor vehicle tax, inheritance and transfer tax and property tax, types of classification and taxing process |
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