Information Package / Course Catalogue
Turkish Taxation System I
Course Code: MLİ201
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 1
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Explaining the basic tax legislation in Turkey and in the Turkish tax system taxes on income. Explaining the seven income elements that are the subject of tax in income tax and income tax liability. To gain the necessary knowledge and equipment in all public exams they will take to gain profession in the field of finance after license To make them understand the importance of the Turkish tax system I course. Trying to increase students' knowledge about tax practice with current examples.

Course Content

Definition of income tax, its history and its place in tax revenues, Subject and taxpayer of income tax, Definition of income and revenues, Income exempted from income tax, Income tax deductible and non-deductible expenses, Calculation of tax base, Tax tariff and tax rate, Tax withholding, Taxation period, Declaration types and payment periods. Comprehensive information transfer about tax types.

Name of Lecturer(s)
Ins. Özgül SARILI
Learning Outcomes
1.As each item of income to explain the scope of the income tax and be able to determine the taxable base
2.Including the ability to calculate the annual return items of income and taxes
3.To learn the declaration and taxation of income tax
4.Learning the concept of income and income taxpayer
5.Be able to explain wages, self-employment earnings, real estate, securities returns, other earnings and revenues
Recommended or Required Reading
1.Türk Vergi Sistemi, Prof.Dr. Mustafa Ali SARILI, 2019
2.Türk Vergi Sistemi, Prof. Dr. Doğan ŞENYÜZ, Prof. Dr. Mehmet YÜCE, Prof. Dr.Adnan GERÇEK.2020
3.Income Tax Law
Weekly Detailed Course Contents
Week 1 - Theoretical
General Explanations on Income Tax Historical Development of Income Tax, Some Concepts Regarding Income Tax, Features of Taxable Income, Subject of Income Tax, Taxpayment and Taxpayer Concepts and Types of Taxation in Income Tax
Week 2 - Theoretical
The Elements of Income and Its Determination, TRADE PROFITS, Definition and Characteristics of Commercial and Industrial Activities, Activities that are Specifically Deemed Commercial Profit, The Status of Company Partners against Income Tax
Week 3 - Theoretical
Determination Methods of Taxable Commercial Earnings, Determination of Taxable Commercial Earnings in Real Method, Determination of Commercial Earnings in Simple Method
Week 4 - Theoretical
Deductible Expenses in the Determination of Taxable Commercial Income, Non-Deductible Expenses in the Determination of Taxable Commercial Income
Week 5 - Theoretical
Commercial Activities Increasing Features in the Determination of Commercial Earnings, Non-Taxable Commercial Earnings (Exemptions and Exceptions), Commercial Earnings Subject to Taxation at Source
Week 6 - Theoretical
AGRICULTURAL PROFITS Definition of Agricultural Activity and Activities that are Specifically within the Scope of Agricultural Activity, Limits Between Agricultural Activity and Other Income Elements, Methods of Determining Agricultural Income,
Week 7 - Theoretical
FEES Definition and Elements of Wage, Limits Between Wage and Other Income Elements, Payments Regarded as Fees, Methods of Determination and Taxation of Taxable Fees, Non-Taxable Fees (Exemptions and Exceptions)
Week 8 - Theoretical
MidTerm Exam
Week 9 - Theoretical
General Evaluation
Week 10 - Theoretical
FREE PROFESSIONAL BENEFITS Definition and Elements of Self-Employment Activity, Definition of Self-Employed, Individuals and Income Specially Considered Self-Employed in GVK, Determination and Taxation of Self-Employment Earnings, Application of Taxation in Self-Employment Earnings
Week 11 - Theoretical
REAL ESTATE CAPITAL OPERATIONS Real Estate Concept and Real Estate Capital Revenue in GVK, Distinction between Real Estate Capital Revenue and Other Revenue Items, Taxpayers of Real Estate Capital Revenue, Obtaining Real Estate Capital Revenues, Taxable Real Estate Capital Revenues, Taxation at Resources in Real Estate Capital Revenues
Week 12 - Theoretical
SECURITY CAPITAL OPERATIONS Definition and Elements of Securities Revenue According to Securities Concept and Income Tax, Income Considered as Securities Revenue Regardless of Source, Taxation of Securities Revenue
Week 13 - Theoretical
SECURITY CAPITAL OPERATIONS Taxation of Securities Returns
Week 14 - Theoretical
OTHER GAINS AND PERSONS Value Increase Gains, Incidental Gains
Week 15 - Theoretical
Declaration of Taxable Income, Assessment and Payment of Income Tax Declaration of Taxable Income and Types of Declaration, Temporary Tax Application
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory212042
Lecture - Practice1077
Midterm Examination1718
Final Examination1142943
TOTAL WORKLOAD (hours)100
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
OÇ-1
1
1
1
3
5
3
1
4
3
2
OÇ-2
1
1
1
3
5
3
1
4
3
2
OÇ-3
1
1
1
3
5
3
1
4
3
2
OÇ-4
1
1
1
4
5
3
1
4
3
2
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026