Information Package / Course Catalogue
Turkish Tax System I
Course Code: MUH009
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

The aim of this course is to enable students to understand the structure of the Turkish tax system, the legal basis of taxes, and the basic types of taxes. The course covers the basic principles of income tax, taxation processes, and applications, aiming to enable students to interpret tax legislation, evaluate current tax practices, and gain practical skills they can use in their professional lives.

Course Content

The structure and basic principles of the Turkish tax system, general characteristics of tax laws, the scope of taxes levied on income, the basic provisions of the Income Tax Law, income elements, determination of the tax base, declaration principles, tax rates, annual declaration practices, basic principles of corporate tax, taxation of corporate income, tax withholding, provisional tax practices, digital systems used in tax practices (e-Declaration, Digital Tax Office, Ready Declaration System) and case studies related to current tax practices are examined within the scope of the course.

Name of Lecturer(s)
Learning Outcomes
1.This explains the structure, basic principles, and types of taxes within the Turkish tax system.
2.This explains the taxable income elements, tax liability principles, and taxation process under the Income Tax Law.
3.It calculates, declares, and applies exemptions and deductions for income tax in accordance with the legislation.
4.This section reviews the fundamental provisions of the Corporate Tax Law, the determination of corporate income, and the principles of taxation.
5.Using current legislation on income and corporate tax, it analyzes exemplary tax practices and develops solutions.
6.The Digital Tax Office effectively utilizes e-Declaration, the Ready Declaration System, and other electronic tax applications in its professional processes.
Recommended or Required Reading
1.Turkish Tax System, Prof. Dr. Mustafa Ali SARILI, 2019
2.Turkish Tax System, Prof. Dr. Doğan ŞENYÜZ, Prof. Dr. Mehmet YÜCE, Prof. Dr. Adnan GERÇEK. 2020
3.Income Tax Law
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to the Turkish Tax System: Structure of the tax system, classification of taxes, basic features of the Turkish tax system features of the Turkish tax system
Week 2 - Practice
The subject of Income Tax is tax liability, full and limited tax liability.
Week 3 - Theoretical
Income Components I: Commercial income and agricultural income
Week 4 - Theoretical
Income Elements II: Wages, self-employment income, and income from real estate capital.
Week 5 - Theoretical
Income Components III: Income from movable capital and other gains and income
Week 6 - Practice
Income declaration, exemptions and deductions.
Week 7 - Practice
Calculation of income tax, tariffs, withholding tax and provisional tax applications.
Week 8 - Theoretical & Practice
Overall Assessment
Week 9 - Theoretical
Introduction to Corporate Tax, the subject and liability of corporate tax.
Week 10 - Practice
Determining corporate income and calculating corporate tax.
Week 11 - Theoretical
Exceptions, deductions, and exemptions in Corporate Tax
Week 12 - Theoretical
Tax withholding (Stopaj), provisional tax and annual tax return practices.
Week 13 - Practice
Digital tax applications: Digital Tax Office, e-Declaration, Ready Declaration System, e-Notification and current electronic tax applications
Week 14 - Theoretical & Practice
A general overview of the Turkish tax system, current tax reforms, case studies, and preparation for the end-of-period exam.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Presentation1%5
Term Assignment1%5
Midterm Examination1%30
Final Examination1%60
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
4
3
5
2
2
5
5
OÇ-2
4
2
5
2
1
5
5
OÇ-3
4
3
5
4
5
OÇ-4
4
2
5
4
5
OÇ-5
3
3
4
4
5
OÇ-6
3
3
4
5
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026