Information Package / Course Catalogue
Turkish Taxation System II
Course Code: MLİ202
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

Turkish Tax System on income, consumption and wealth taxes, the problems encountered in the operation of the law in practice by introducing the methodology of the analysis based on the strength of reasoning skills to fit.

Course Content

Taxation: classification, structure, taxation, public revenues, on taxation and tax law concepts: tax administration, tax liability, tax rate, tax, tariff, tax return, tax base, tax law, tax burden, tax disputes, tax deduction, tax exemption, tax avoidance, tax evasion, tax system in Turkey, the Turkish tax law: income tax, corporation tax, value added tax (KDV), real estate tax, inheritance and gift tax, motor vehicle tax, special consumption tax (SCT): tax laws, the tax taxpayer, taxable event, taxable income, tax-exempt income, taxable period, taxable transactions, tax return, tax payment.

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.The corporate income tax, the taxpayer and the income tax base to explain and compare with
4.To define and calculate the corporate tax corporate tax deductions and exemptions
5..
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Türk vergi sisteminin genel yapısı, Gelir Vergisi, Kurumlar Vergisi
Week 2 - Theoretical
Mükellefiyet Biçimleri ve Mükellefler
Week 3 - Theoretical
Kurumlar Vergisi Matrah Tespiti
Week 4 - Theoretical
Dar Mükellefiyette Kurum Kazancının Tespiti
Week 5 - Theoretical
Harcamalar Üzerinden Alınan Vergiler ve Katma Değer Vergisi
Week 6 - Theoretical
Özel Tüketim Vergisi
Week 7 - Theoretical
Özel İletişim Vergisi, Şans Oyunları Vergisi, Banka ve Sigorta Muameleleri Vergisi
Week 8 - Theoretical
MidTerm Exam
Week 9 - Theoretical
General Evaluation
Week 10 - Theoretical
Damga Vergisi ve Harçlar
Week 11 - Theoretical
Servet Üzerinden Alınan Vergiler ve Emlak Vergisi
Week 12 - Theoretical
Emlak Vergisi ve Motorlu Taşıtlar Vergisi
Week 13 - Theoretical
Veraset ve İntikal Vergisi
Week 14 - Theoretical
Vergi Uygulamaları
Week 15 - Theoretical
Vergi Uygulamaları
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 - Theory101414
Lecture - Practice101414
Midterm Examination1718
Final Examination1145064
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
OÇ-1
4
4
4
3
2
1
1
4
OÇ-2
4
4
4
3
2
1
1
4
OÇ-3
4
4
4
3
2
1
1
4
OÇ-4
4
4
4
3
2
1
1
4
OÇ-5
3
3
2
3
3
3
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026