International Trade and Logistic
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistic
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistic
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 01181003 | Tax Law and Turkish Tax System | 4 | Spring | 8 | 3+0+0 | 4 | 4 |
| Course Type | Elective |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | - |
| Instructor(s) | Asst. Prof. Selcan ÜNAL |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Asst. Prof. Selcan ÜNAL | C-103 | [email protected] | 7641 |
Course Content
Dersin içeriği: Verginin tanımı, amaçları, vergilendirme süreci, mükellefin hak ve ödevleri, vergi idaresinin denetim ve bilgi edinme yolları ve kabahat ve cezalar Vergi Hukuku'nun başlıca konularında bazılarıdır. Son 7 hafta Türk Vergi Sistemi konuları işlenmektedir. Türk vergi sistemini oluşturan; harcamalar üzerinden, gelir üzerinden ve servet üzerinden alınan vergiler; konusu, vergiyi doğuran olayı ve diğer unsurlarını dikkate alarak tek tek anlatılmaktadır.
Objectives of the Course
The purpose of this course is to provide students with knowledge in the field of General Tax Law and Special Tax Law (Turkish Tax System).
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | X |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P3 | To be able to make evaluations and express opinions on economic, administrative, financial and commercial issues. | 5 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Students will be able to identify and define basic legal concepts and terminology, such as statutes, case law, legal precedent, and the rule of law. | P.3.18 | 1 |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Sources of Tax Law - Definition of Tax, Its Purposes and Some Concepts Related to Taxation |
| 2 | Purposes of Taxes - Some Basic Concepts of Taxation |
| 3 | Application of Tax Laws in Terms of Place, Time and Meaning |
| 4 | Taxation Procedures / Process |
| 5 | Duties and Rights of the Taxpayer |
| 6 | Ways of Auditing and Obtaining Information by the Tax Administration - Deadlines in Tax Law |
| 7 | Misdemeanors and Penalties - Circumstances That Eliminate Tax Debt |
| 8 | Midterm Exam |
| 9 | Taxes on Income |
| 10 | Taxes on Income |
| 11 | Corporation tax |
| 12 | Value Added Tax - Special Consumption Tax |
| 13 | Customs duty-Banking and insurance transactions tax |
| 14 | Stamp duty -Valuable papers tax -Duty tax |
| 15 | Motor vehicle tax-Property tax-Inheritance and transfer tax |
| 16 | Final Exam |
Textbook or Material
| Resources | Vergi Hukuku (Prof, Dr. Mualla Öncel, Prof. Dr. Ahmet Kumrulu, Prof. Dr. Nami Çağan, Doç. Dr. Cenker Göker) |
| Vergi Hukuku (Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek) | |
| Vergi Hukuku (Nurettin Bilici) | |
| Türk Vergi Sistemi (Doğan Şenyüz, Mehmet Yüce , Adnan Gerçek) | |
| Türk Vergi Sistemi (Nurettin Bilici) | |
| Türk Vergi Sistemi (Ateş Oktar) |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 14 | 2 | 28 |
| Midterms | 1 | 20 | 20 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 1 | 30 | 30 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 120 | ||
| Total Work Load / 30 | 4 | ||
| Course ECTS Credits: | 4 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 |
|---|---|---|
| O1 | Students will be able to identify and define basic legal concepts and terminology, such as statutes, case law, legal precedent, and the rule of law. | 5 |