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 teach the tax legislation currently in force in Türkiye

Course Content

It provides information on the legal framework for taxes levied on income, expenditure, and wealth in Türkiye

Name of Lecturer(s)
Learning Outcomes
1.Income tax: the concept of income can refer to tax liabilities and commercial profits
2.It will be able to define commercial and agricultural income
3.This could refer to the assessment of income tax and corporate tax
4.They will be able to disclose taxes levied on spending and other consumption taxes
5.It will be able to express taxes levied on wealth
Recommended or Required Reading
1.Şenyüz, D., Yüce, M. & Gerçek, A. (2026). Türk Vergi Sistemi. Bursa: Ekin Kitabevi.
2.Erdoğan Öner, Vergi Hukuku ve Türk Vergi Sistemi, Seçkin Yayıncılık
3.Nurettin Bilici, Türk Vergi Sistemi, Savaş Yayınevi
Weekly Detailed Course Contents
Week 1 - Theoretical
Subject of income tax
Week 1 - Preparation Work
The relevant section(s) of the textbook.
Week 2 - Theoretical
Characteristics of income and forms of tax liability
Week 2 - Preparation Work
The relevant section(s) of the textbook.
Week 3 - Theoretical
Components of income and their taxation – Commercial profit
Week 3 - Preparation Work
The relevant section(s) of the textbook.
Week 4 - Theoretical
Components of income and their taxation – Agricultural income
Week 4 - Preparation Work
The relevant section(s) of the textbook.
Week 5 - Theoretical
Components of income and their taxation – Self-employment income
Week 5 - Preparation Work
The relevant section(s) of the textbook.
Week 6 - Theoretical
Components of income and their taxation – Wages
Week 6 - Preparation Work
The relevant section(s) of the textbook.
Week 7 - Theoretical
Components of income and their taxation – Income from immovable capital
Week 7 - Preparation Work
The relevant section(s) of the textbook.
Week 8 - Theoretical
Components of income and their taxation – Income from movable capital
Week 8 - Preparation Work
The relevant section(s) of the textbook.
Week 9 - Theoretical
Components of income and their taxation – Other earnings and revenues
Week 9 - Preparation Work
The relevant section(s) of the textbook.
Week 10 - Theoretical
Declaration of income and types of tax returns
Week 10 - Preparation Work
The relevant section(s) of the textbook.
Week 11 - Theoretical
Subject and taxpayers of corporate tax
Week 11 - Preparation Work
The relevant section(s) of the textbook.
Week 12 - Theoretical
Taxes levied on expenditures
Week 12 - Preparation Work
The relevant section(s) of the textbook.
Week 13 - Theoretical
Taxes levied on wealth
Week 13 - Preparation Work
The relevant section in the textbook
Week 14 - Theoretical
Taxes collected by customs authorities
Week 14 - Preparation Work
The relevant section in the textbook
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment1505
Quiz1303
Midterm Examination1909
Final Examination114115
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
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
2
4
2
4
3
1
1
4
1
1
OÇ-2
2
3
2
4
3
1
1
5
1
1
OÇ-3
2
5
2
4
3
1
1
5
1
1
OÇ-4
2
4
2
4
3
1
1
4
1
1
OÇ-5
2
4
2
4
3
1
1
4
1
1
Adnan Menderes University - Information Package / Course Catalogue
2026