Information Package / Course Catalogue
Turkish Tax System
Course Code: MVP206
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

In this course, the structure of Turkish tax system is aimed at understanding the operation and application examples. All tax types are described, discussed in detail the issues of income and corporation tax.

Course Content

The functioning of the tax system applied in Turkey

Name of Lecturer(s)
Ins. Hakkı BABALIK
Learning Outcomes
1.To explain the functioning of the Turkish Tax System.
2.To define the type of income.
3.To explain what kind of income derived from different types of operating conditions.
4.The income will be declared and be able to calculate the tax payable.
5.To apply the obligations with regard to taxation professional life.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
The structure of Turkish tax system, the basic concepts of taxation, the concept of income subject to income tax
Week 2 - Theoretical
General information about income tax and non-resident full sample in the income tax, the income components
Week 3 - Theoretical
Income detection, and identification of commercial base in the agricultural earnings, properties are considered legal expenses related to income
Week 4 - Theoretical
Fee income tax base and determination to wage earners, special charges mentioned cases, the characteristics of self-employment earnings and income in the determination of the tax base, exemptions and exclusions
Week 5 - Theoretical
The structure of the real estate and equity capital revenue, base detection and taxation of other income and revenues
Week 6 - Theoretical
The imposition and collection of income taxes, income tax returns in the exemplary embodiment, the difference between income and corporate tax payers, institutions and non-resident full of examples of tax
Week 7 - Theoretical
Kurumlar vergisinin konusu ve mükellefleri, kanunen kabul edilen ve edilmeyen giderlerin durumu ve uygulama örnekleri
Week 8 - Theoretical
Institutions subject to the tax payers and the situation and application examples of expenses that are legally acceptable and which are not (Midterm Exam)
Week 9 - Theoretical
The determination of the corporate tax base, the tax base determined in the transportation business, exemptions and exclusions, the declaration and payment of tax assessment, declaration and statement types, advance tax
Week 10 - Theoretical
The taxes on spending, Value Added Tax, subject, taxpayer
Week 11 - Theoretical
Special Consumption Tax, Special Communication Tax, Customs Duty
Week 12 - Theoretical
Taxes on wealth
Week 13 - Theoretical
Property Tax, Motor Vehicle Tax
Week 14 - Theoretical
Inheritance Tax, general practices
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory171522
Assignment15813
Midterm Examination115520
Final Examination115520
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
OÇ-1
OÇ-2
OÇ-3
OÇ-4
OÇ-5
2
Adnan Menderes University - Information Package / Course Catalogue
2026