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Week
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Topics
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Study Metarials
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1
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Information and liability on income tax,
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K1
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|
2
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Commercial earnings; grasping detection, expenses to be deducted and not deductible,
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K1
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3
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Commercial earnings; simple method of detection, exemptions and exceptions
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K1
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4
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Agricultural earnings; taxation of detection
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K1
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5
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Self-employment earnings; determination, exemption, exception, taxation,
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K1
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6
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Real estate capital will; definition, payer, exceptions,
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K1
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7
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Securities capital will; definition, taxpayer, determination, income deemed to be voluntary capital will and not counted,
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K1
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8
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Fee; definition, determination, exemption exception, calculation, other earnings and income; appreciation gains, incidental gains,
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K1
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9
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Property tax; building tax, land tax, subject of tax, exemption exception, taxpayer, responsible, common provisions.
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K1
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10
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Declaration basis and declaration types; collection of income, non-aggregation, deduction and deduction from income, calculation of tax, annual declaration, concise and individual declarations, tax assessment and collection,
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K1
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11
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Corporation tax; subject, taxpayer, exemption, exemption, determination of base, special cases in determining base, determination of earnings,
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K1
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12
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Value-added tax; subject, tax-generating event, taxpayer, responsible, exemption, exception, regulation, taxation period, tax assessment, collection,
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K1
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13
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Inheritance and gift tax; subject, taxpayer, responsible, tariff, exception, exemption,
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K1
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14
|
Motor vehicle tax; subject of tax, tax-generating event, taxpayer, responsible, exemption, exemption, declaration period, payment,
|
K1
|
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Prerequisites
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-
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Language of Instruction
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Turkish
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Responsible
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Öğr. Gör. Murat KORKMAZ
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Instructors
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-
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Assistants
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-
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Resources
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K1-Prof.Dr. Osman PEHLİVAN, Vergi Hukuku ve Türk Vergi Sistemi, Trabzon
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Supplementary Book
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-
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Goals
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Information on current tax laws, developing foresight about the applications of tax laws, tax size of accounting records, advising taxpayers, protecting the rights of taxpayers about unfair tax demands, and coming to the capacity to work in tax offices will be taught.
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Content
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Turkish tax system, Income tax law, Corporate tax law, Value added tax law, Private consumption tax law, Customs tax law, Inheritance and gift tax law, Bank insurance treatment tax law, stamp tax law, Exemption exemption in commercial and agricultural earnings, tax responsibility and liability will be taught to prepare declaration.
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Program Learning Outcomes |
Level of Contribution |
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1
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The students will be able to register the notebooks used in commercial life in accordance with the legislation process and rudiments.
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4
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|
2
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They are enable to explain the features of the businesses which are active in commercial life.
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-
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3
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They are enable to register the establishment, incorporation, period end transactions and liquidation of the companies.
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-
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4
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They gain practical skills about office layout, and staff management
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-
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5
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As an accountant, they follow the regulations and register according to the accounting standards.
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-
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6
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They know, arrange, apply and keep the documents used in commercial life.
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-
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7
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They practice vocational mathematics applications.
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-
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8
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They know the terms about economy, finance, capital market and, foreign trade.
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-
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9
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They are enable to make correspondence on computer with F keyboard and prepare charts.
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-
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10
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They can use packet programs related with their work field.
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-
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11
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They can collect data, transform them into series and evaluate the data results.
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-
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12
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They can prepare a report about their work fields by using research, method and techniques.
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-
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13
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They can make calculations related with tax and edit declarations.
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5
|
|
14
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They can make cost calculations and apply techniques of financial analysis.
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-
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|
15
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They can explain the importance of professional ethics in business life.
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-
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