Information Package / Course Catalogue
Turkish Tax System
Course Code: İŞY268
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: 2
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.Students will be able to strengthen field knowledge combining practical&case studies with practices& principles of tax types in Turkish tax system.
2. Tax liability and tax liability types
3.Taxes on income
4.Taxes on expenditure
5. Taxes on wealth
Recommended or Required Reading
1.Vergi Hukuku ve Türk Vergi Sistemi, Doç.Dr. Hilmi Ünsal
2.Türk Vergi Sistemi, Kenan Bulutoğlu
3.Lecture notes
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 (BITT)
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 - Theory140228
Midterm Examination110010
Final Examination112012
TOTAL WORKLOAD (hours)50
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
OÇ-1
2
OÇ-2
2
OÇ-3
2
OÇ-4
2
OÇ-5
2
Adnan Menderes University - Information Package / Course Catalogue
2026