Information Package / Course Catalogue
| 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 |
The objective of this course is to enable students to understand the legal regulations, taxation principles, and implementation processes related to taxes levied on expenditures, wealth taxes, and other indirect taxes within the Turkish tax system. Within the scope of the course, value-added tax, excise tax, stamp tax, motor vehicle tax, inheritance and gift tax, and other financial obligations are examined in light of current legislation; students gain practical skills regarding filing and payment processes through the use of electronic tax applications. Additionally, the course aims to enable students to interpret tax legislation, analyze problems encountered in practice, and effectively use digital tax systems.
The role and importance of indirect taxes in the Turkish tax system; the basic provisions of the Value-Added Tax Law, the scope of the tax, taxpayer liability, and mechanisms for exemptions and deductions; Excise Tax; Stamp Tax; Motor Vehicle Tax; Inheritance and Gift Tax; Bank and Insurance Transactions Tax; Digital Services Tax and other selected financial obligations; tax filing and payment processes; Digital Tax Office, e-Return, e-Invoice, e-Archive, and e-Ledger applications; current tax reforms, practical examples, and an evaluation of court decisions.
| 1. | It explains the legal framework, scope, and taxation principles of Value-Added Tax, Excise Tax, Stamp Tax, Motor Vehicle Tax, Inheritance and Gift Tax, and other indirect taxes. |
| 2. | Applies the tax bases, tax calculations, and exemptions and deductions for indirect taxes—particularly Value-Added Tax—in accordance with the relevant legislation. |
| 3. | Using current legislation on taxes levied on spending and wealth, it analyzes sample tax applications and develops proposed solutions. |
| 4. | The Digital Tax Office effectively utilizes e-Declaration, e-Invoice, e-Archive, and other electronic tax applications in its professional processes. |
| 5. | By assessing the effects of indirect taxes on government revenue, economic activity, and fiscal policy, the author analyzes current national and international developments. |
| 6. | Analyzes professional issues encountered in tax practice within the framework of legal, ethical, and financial regulations and develops proposed solutions. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Assignment | 1 | %5 |
| Quiz | 1 | %5 |
| Midterm Examination | 1 | %30 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 2 | 42 |
| Lecture - Practice | 14 | 1 | 1 | 28 |
| Assignment | 1 | 6 | 2 | 8 |
| Quiz | 1 | 3 | 1 | 4 |
| Midterm Examination | 1 | 6 | 1 | 7 |
| Final Examination | 1 | 10 | 1 | 11 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 3 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
OÇ-2 | 3 | 1 | 2 | 1 | 2 | 2 | 1 | 1 | 2 | 1 | 2 | 1 |
OÇ-3 | 3 | 1 | 2 | 1 | 2 | 2 | 1 | 1 | 2 | 1 | 2 | 1 |
OÇ-4 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
OÇ-5 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
OÇ-6 | ||||||||||||