Information Package / Course Catalogue
Turkish Tax System
Course Code: YY208
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

To teach the taxation in the Turkish Tax System and to make legal transactions in this area.

Course Content

Income Tax, Corporate Tax, Property Tax, Inheritance Tax, Motor Vehicle Tax, Value Added Tax, etc. taxation, taxpayers, calculation of taxes, etc. operations.

Name of Lecturer(s)
Ins. Yıldırım TOPRAK
Learning Outcomes
1.They know which tax items the Turkish tax system constitutes.
2.They know how the taxpayer, the subject, the collection and collection process of the income tax takes place.
3.They know how the taxpayer, the subject, the collection and collection process of the corporation tax is realized.
4.They know how the real estate tax, motor vehicle tax, value added tax, inheritance tax and transfer tax are paid, debited, collected and collected.
5.Have information about the history of the Turkish tax system.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Some concepts and explanations about income tax.
Week 2 - Theoretical
Determination of the income element,
Week 3 - Theoretical
Determination of the income element, commercial earning.
Week 4 - Theoretical
Determination of income component, Agricultural income
Week 5 - Theoretical
Determination of income component, self-employment earnings
Week 6 - Theoretical
Determination of income element, fees
Week 7 - Theoretical
Determination of the income element, income from immovable capital-earning on movable assets
Week 8 - Theoretical
Determination of the income element, other income and earnings
Week 9 - Theoretical
Related chapters in the course book (mid-term)
Week 10 - Theoretical
Declaration of income, assessment and payment of income tax
Week 11 - Theoretical
Corporation tax
Week 12 - Theoretical
expenditure tax
Week 13 - Theoretical
special consumption tax
Week 14 - Theoretical
the other taxes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination112214
Final Examination116218
TOTAL WORKLOAD (hours)74
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
OÇ-1
5
4
5
5
5
5
5
OÇ-2
5
4
5
5
3
5
5
OÇ-3
5
4
5
5
5
3
4
OÇ-4
5
4
5
5
3
4
5
OÇ-5
5
4
5
4
3
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026