Information Package / Course Catalogue
Turkish Tax System
Course Code: YYÖN212
Course Type: Non Departmental 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

The aim of the course is teaching Turkish tax systems details and to enable students to develop in tax.

Course Content

Determination of Scope of Turkish tax law. The definition of Income tax and income tax liability. The explanation of types of income en detail. The determination of tax imposition and consolidation of income. The explanation of corporate tax. The information of consumption taxes, inheritance and gift tax, Real estate tax, motor vehicles tax. Finally explanation of taxation in Turkey

Name of Lecturer(s)
Ins. Şerife Gökçen YANIK
Learning Outcomes
1.They will be able to evaluate the general structure of the Turkish tax system.
2.They will be able to disclose the taxes levied on their income.
3.They will be able to disclose the taxes levied on their expenditures.
4.They will be able to disclose taxes levied on wealth.
5.They will be able to evaluate the structure of the Turkish tax system.
Recommended or Required Reading
1.Şenyüz, D., Yüce, M., & Gerçek, A. (2023). Turkish Tax System, 20th Edition, Bursa, Ekin.
Weekly Detailed Course Contents
Week 1 - Theoretical
Sources of Turkish tax law
Week 2 - Theoretical
Income tax: Forms of tax liability
Week 3 - Theoretical
Income elements, exceptions, exemptions, and deductions.
Week 4 - Theoretical
Tax base, declaration basis
Week 5 - Theoretical
Revenue collection, tax rate
Week 6 - Theoretical
Tax assessment procedures
Week 7 - Theoretical
Provisional tax
Week 8 - Theoretical
Payment of the tax
Week 9 - Theoretical
Corporate tax
Week 10 - Theoretical
Taxes levied on expenditures include: Value added tax (VAT), and bank and insurance transaction tax.
Week 11 - Theoretical
Taxes levied on wealth; Inheritance and transfer tax.
Week 12 - Theoretical
Property tax, motor vehicle tax
Week 13 - Theoretical
Local government taxes
Week 14 - Theoretical
Other taxes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Assignment101010
Individual Work101313
Midterm Examination1415
Final Examination1415
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
PÇ-10
PÇ-11
PÇ-12
PÇ-13
OÇ-1
5
1
4
1
4
2
1
3
3
1
OÇ-2
5
1
4
1
4
2
1
3
3
1
OÇ-3
5
1
4
1
4
2
1
3
3
1
OÇ-4
5
1
4
1
4
2
1
3
3
1
OÇ-5
5
1
4
1
4
2
1
3
3
1
Adnan Menderes University - Information Package / Course Catalogue
2026