Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Assoc. Prof. Yeliz TEKGÜL BARUT

Ins. Hayri KEMİKSİZOĞLU

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 Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	0	3	42
Assignment	1	0	10	10
Individual Work	1	0	13	13
Midterm Examination	1	4	1	5
Final Examination	1	4	1	5
TOTAL WORKLOAD (hours)				75

Contribution of Learning Outcomes to Programme Outcomes