Erciyes University - Info Package

Course unit title	Level of course unit	Course unit code	Type of course unit	Semester of course unit	Local credit	ECTS credit	Syllabus
VALUE ADDED TAX LAW AND ITS PRACTICE	Second cycle	HKK 570		1	7.00	7.00	Print

Description of course unit

Prerequisites and course requisities	-
Language of instruction	TURKISH
Coordinator	YRD.DOÇ.DR. GÜLDEN ŞİŞMAN
Lecturer(s)	YRD.DOÇ.DR. GÜLDEN ŞİŞMAN
Teaching assitant(s)	ARŞGÖR. MUSTAFA UYANIK
Mode of delivery	This course is given in theory.
Course objective	To examine in detail the Value Added Tax
Course description	This course is application describing the KDV in Turkish tax system.

Course contents

1	Tax classification of the Turkish tax system
2	VAT tax system and its place in Turkish history
3	VAT issue
4	VAT payers
5	taxable event in VAT
6	taxable event in delivery cases considered
7	Delivery Deemed taxable event VAT cases
8	Service exercised at VAT taxable event
9	Service exercised at VAT taxable event
10	Exemptions and exclusions in VAT
11	Propery ıssues that offer in the application KDV-1
12	VAT in construction work
13	Self-employed activity in the VAT-Advocacy servicesin VAT
14	Propery ıssues that offer in the application VAT-2
15
16
17
18
19
20

Learning outcomes of the course unit

1	Learn the history of the VAT
2	Learn the subject of VAT
3	learn Taxable event
4	Learn the taxpayer's tax
5	learn Exemptions and exceptions
6	You can look at with a critical perspective on the application of the tax administration
7
8
9
10

*Contribution level of the course unit to the key learning outcomes

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
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25
26
27
28
29
30
31
32
33
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35
36
37
38
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40
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42
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45
Number of stars refer to level of contribution from 1 (the least) to 5 (the most)

Planned learning activities, teaching methods and ECTS work load

	Quantity	Time (hour)	Quantity*Time (hour)
Lectures (face to face teaching)	14	3	42
Study hours out of classroom (study before and after the class)	14	3	42
Homework	1	15	15
Presentation / seminar	1	15	15
Quiz	0	0	0
Preparation for midterm exams	1	15	15
Midterm exams	1	1	1
Project (term paper)	0	0	0
Laboratuar	0	0	0
Field study	0	0	0
Preparation for final exam	1	15	15
Final exam	1	1	1
Research	0	0	0
Total work load			146
ECTS			6.00

Assessment methods and criteria

Evaluation during semester	Quantity	Percentage
Midterm exam	1	40
Quiz	0	0
Homework	0	0
Semester total		40
Contribution ratio of evaluation during semester to success		40
Contribution ratio of final exam to success		60
General total		100

Recommended and required reading

Textbook	KDV Kanunu Uygulaması-Prof.Dr. Şükrü Kızılot
Additional references	Papers and articles on the Helpful Resources Subject

Files related to the course unit