Information Package / Course Catalogue
| Course Code | : MHY606 |
| Course Type | : Area Elective |
| Couse Group | : Third Cycle (Doctorate Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
To make a detailed analysis of the taxes on expenditure, which is called as a kind of classification made in Turkish Tax System by Source.
Value Added Tax, Special Consumption Tax, Banking and Insurance Transactions Tax, Special Communication Tax, Gambling Tax, Stamp Duty, Customs Duty, Taxes Paid to Municipalities
| 1. | To have information about the classification of taxes by source |
| 2. | To be informed about the types and contents of taxes on expenditure |
| 3. | To be able to compare taxes on expenditure with other types of taxes |
| 4. | To have comprehensive knowledge about taxes, which are important source of income such as Value Added Tax, Special Consumption Tax. |
| 5. | Learning the historical processes of taxes on expenditure |
| 1. | Vergilerin Ekonomik Analizi, Nihat Edizdoğan, Ali Çelikkaya,Bursa,2012. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 7 | 2 | 2 | 28 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 15 | 1 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 4 | 5 | 4 | 3 | 2 | 4 | 2 | 3 | 4 |
OÇ-2 | 4 | 3 | 2 | 5 | 4 | 5 | 4 | 3 | 3 |
OÇ-3 | 3 | 3 | 2 | 3 | 4 | 4 | 5 | 4 | 3 |
OÇ-4 | 3 | 4 | 5 | 4 | 3 | 3 | 4 | 4 | 4 |
OÇ-5 | 3 | 4 | 3 | 4 | 5 | 4 | 2 | 3 | 4 |