
| Course Code | : MLİ202 |
| Course Type | : Required |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 2 |
| Prt. | : 1 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 4 |
Turkish Tax System on income, consumption and wealth taxes, the problems encountered in the operation of the law in practice by introducing the methodology of the analysis based on the strength of reasoning skills to fit.
Taxation: classification, structure, taxation, public revenues, on taxation and tax law concepts: tax administration, tax liability, tax rate, tax, tariff, tax return, tax base, tax law, tax burden, tax disputes, tax deduction, tax exemption, tax avoidance, tax evasion, tax system in Turkey, the Turkish tax law: income tax, corporation tax, value added tax (KDV), real estate tax, inheritance and gift tax, motor vehicle tax, special consumption tax (SCT): tax laws, the tax taxpayer, taxable event, taxable income, tax-exempt income, taxable period, taxable transactions, tax return, tax payment.
| Ins. Özgül SARILI |
| 1. | As each item of income to explain the scope of the income tax and be able to determine the taxable base |
| 2. | Including the ability to calculate the annual return items of income and taxes |
| 3. | The corporate income tax, the taxpayer and the income tax base to explain and compare with |
| 4. | To define and calculate the corporate tax corporate tax deductions and exemptions |
| 5. | . |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 1 | 0 | 14 | 14 |
| Lecture - Practice | 1 | 0 | 14 | 14 |
| Midterm Examination | 1 | 7 | 1 | 8 |
| Final Examination | 1 | 14 | 50 | 64 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | |
OÇ-1 | 4 | 4 | 4 | 3 | 2 | 1 | 1 | 4 |
OÇ-2 | 4 | 4 | 4 | 3 | 2 | 1 | 1 | 4 |
OÇ-3 | 4 | 4 | 4 | 3 | 2 | 1 | 1 | 4 |
OÇ-4 | 4 | 4 | 4 | 3 | 2 | 1 | 1 | 4 |
OÇ-5 | 3 | 3 | 2 | 3 | 3 | 3 | 2 | 2 |