Information Package / Course Catalogue
Turkish Tax System
Course Code: BSN235
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

To strengthen field knowledge combining practical&case studies with practices& principles of tax types in Turkish tax system.

Course Content

Income tax, corporation tax, value added tax, private consuption tax (excise tax), inheritance and gift tax, banking and insurance transactions tax (BITT), stamp duty, principles of issue of assessment in charges and local taxes, types of decleration and making out decleration.

Name of Lecturer(s)
Learning Outcomes
1.Types of earnings to calculate the
2.Calculate taxes
3.Declarations edit
4.Indirect taxes
5.Direct taxes
Recommended or Required Reading
1.Türk Vergi Sistemi / Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek EKİN KİTABEVİ YAYINLARI
Weekly Detailed Course Contents
Week 1 - Theoretical
Income tax and income elements
Week 2 - Theoretical
Tax liability in income tax
Week 3 - Theoretical
Methods of issue of assesment in income tax
Week 4 - Theoretical
Declerations in income tax
Week 5 - Theoretical
Issue of corporation tax, liability and elements of earning
Week 6 - Theoretical
Declerations used in issue of assessment in corporation tax
Week 7 - Theoretical
Issue of value added tax and liability
Week 8 - Theoretical
Value added tax-1
Week 9 - Theoretical
Value added tax-2
Week 10 - Theoretical
Private consuption tax (excise tax)
Week 11 - Theoretical
Inheritance and gift tax
Week 12 - Theoretical
Banking and insurance transactions tax
Week 13 - Theoretical
Stamp duty and charges
Week 14 - Theoretical
Local taxes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Midterm Examination113013
Final Examination120020
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes