Information Package / Course Catalogue
Tax Legislation And Real Estate Taxation
Course Code: EMY206
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

The main focus of this course is to analyze the distribution and scope of legal regulations in Turkey, particularly the real estate taxation regime, within the framework of legal principles. The course will cover the systematic structure of tax laws, the legislative stages of the taxation system, the rights and obligations of taxpayers, and methods for resolving tax disputes. In the real estate taxation section, the origin of tax liability, determination of the tax base, valuation principles, exemptions and exceptions, and the legal role of local government finance regarding real estate will be examined, along with examples of relevant legislation and practices.

Course Content

This course covers the fundamental laws and application processes of Turkish tax legislation, as well as the legal framework of real estate taxation. The course examines the systematic structure of tax laws, the stages of the taxation process, the rights and obligations of taxpayers, tax penalties, and tax litigation within the framework of relevant legislation. The real estate taxation section specifically covers taxpayer liability, tax base determination, valuation methods, exemptions and exceptions, tax rates, and the place of real estate within local government revenues, all under the Real Estate Tax Law. The course is supported by legislative analysis, application examples, and court decisions.

Name of Lecturer(s)
Ins. Sabiha KEMİKSİZOĞLU
Learning Outcomes
1.The basic structure and operational logic of Turkish tax legislation can be analyzed.
2.The taxation process can be evaluated within the framework of legal regulations.
3.They can interpret the legal and financial regulations related to property tax.
4.It can produce solutions by applying legal provisions to specific cases.
Recommended or Required Reading
1.Batı, M. (2025). Tax Law (Vocational School). Seçkin Publishing.
2.Yılmaz, B. E. and Batı, M. (2026). Turkish Tax System. Seçkin Publications.
3.Property Tax Law (Law No. 1319).
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Tax Legislation: The general structure of the Turkish tax system and fundamental tax laws.
Week 2 - Theoretical
Systematics of Tax Laws: The structure and fundamental concepts of the Tax Procedure Law.
Week 3 - Theoretical
Stages of the Taxation Process: Taxable event, assessment, notification, accrual, and collection.
Week 4 - Theoretical
Tax Liability and Responsibility: Taxpayer, responsible party, representation, and duties.
Week 5 - Theoretical
Declaration Principle and Application According to Tax Types: Declaration system for income tax, corporate tax, and VAT.
Week 6 - Theoretical
Tax Audit and Inspection Process: Inspection, examination, search, and information gathering.
Week 7 - Theoretical
Tax Penalties and Sanctions: Penalties for tax evasion, irregularities, and smuggling.
Week 8 - Theoretical
Administrative Remedies in Tax Disputes: Conciliation, correction, and complaint.
Week 9 - Theoretical
Tax Law and Litigation Processes: Tax courts, appeals, and case law.
Week 10 - Theoretical
The Legal Framework of Real Estate Taxes: The local tax system and the place of property tax.
Week 11 - Theoretical
Tax Liability and Tax Base in Property Tax: Determining the tax base for building and land tax.
Week 12 - Theoretical
Real Estate Valuation Principles: Market value, appraisal commissions, and valuation methods.
Week 13 - Theoretical
Exemptions and Exceptions: Socially-motivated exemptions and implementation issues.
Week 14 - Theoretical
Current Regulations and Implementation Issues: Luxury Property Tax, Reform Debates, and Court Decisions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory301442
Midterm Examination1718
Final Examination1141125
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
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Adnan Menderes University - Information Package / Course Catalogue
2026