| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Know how to compute types of income.
- Learn how to compute tax.
- Learn how to organize bills.
- Know how to follow tax debts and penalties.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | No |
|---|
| Course Description | In this course; the subjects such as parties of taxation, taxation process, obligations of taxpayers, the tax offenses and penalties, personal income tax, corporate income tax, value-added tax, special consumption tax, motor vehicles tax etc. will be covered in detail.
Students who miss more than 30% of total class hours receive an F2 grade. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction to Tax Law |
|
2nd Week |
Parties of Taxation |
|
3rd Week |
Taxation Process |
|
4th Week |
Obligations of Taxpayers |
|
5th Week |
Tax Offences and Penalties |
|
6th Week |
Tax Audit |
|
7th Week |
Midterm |
|
8th Week |
Reasons Ceasing Tax Debts and Penalties |
|
9th Week |
Reasons Ceasing Tax Debts and Penalties |
|
10th Week |
Tax Disputes |
|
11th Week |
Personal Income Tax, Personal Income Tax Elements |
|
12th Week |
Corporate Income Tax |
|
13th Week |
Value Added Tax, Special Consumption Tax |
|
14th Week |
Motor Vehicles Tax |
|
| Recommended or Required Reading | Scholes, Wolfson, Erickson, Maydew, Shevlin, Taxes & Business Strategy, Prentice Hall, 2008. |
|---|
| Planned Learning Activities and Teaching Methods |
- Questions/Answers
- Discussion
- Lecture
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Quiz |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
1 |
14 |
| Preparation for Final exam |
1 |
50 |
50 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
40 |
40 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Quiz |
1 |
1 |
1 |
| Total Work Load | 151 |
| Total Work Load / 30 (h) | 5.03 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | English |
|---|
| Work Placement(s) | No |
|---|
