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

The objective 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 fundamental principles of income taxes, as well as taxation processes and practices, with the aim of enabling students to interpret tax legislation, evaluate current tax practices, and acquire practical skills they can use in their professional careers.

Course Content

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

Name of Lecturer(s)
Learning Outcomes
1.It explains the structure, basic principles, and types of taxes in the Turkish tax system.
2.It explains the elements of taxable income, the principles of tax liability, and the taxation process under the Income Tax Law.
3.Applies the calculation, filing, and application of exemptions and deductions for income tax in accordance with the law.
4.It examines the fundamental provisions of the Corporate Income Tax Law, the determination of corporate income, and the principles of taxation.
5.Analyzes sample tax cases using current legislation on income and corporate taxes and develops proposed solutions.
6.The Digital Tax Office effectively utilizes e-Filing, the Pre-Filed Return System, and other electronic tax applications in its professional processes.
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
Introduction to the Turkish Tax System: The structure of the tax system, classification of taxes, and key features of the Turkish tax system
Week 2 - Practice
The Scope of Income Tax, Tax Liability, Full and Limited Tax Liability
Week 3 - Theoretical
Income Categories I: Business Income and Agricultural Income
Week 4 - Theoretical
Sources of Income II: Wages, Self-Employment Income, and Real Estate Investment Income
Week 5 - Theoretical
Income Categories III: Income from Capital Assets and Other Gains and Income
Week 6 - Practice
Income Reporting, Exemptions, and Deductions
Week 7 - Practice
Calculation of income tax, tax rates, withholding tax, and provisional tax practices
Week 8 - Theoretical & Practice
Overall Assessment
Week 9 - Theoretical
Introduction to Corporate Income Tax, the Scope of Corporate Income Tax, and Tax Liability
Week 10 - Practice
Determination of Corporate Income and Calculation of Corporate Income Tax
Week 11 - Theoretical
Exemptions, Deductions, and Exclusions in Corporate Income Tax
Week 12 - Theoretical
Withholding tax, provisional tax, and annual tax return procedures
Week 13 - Practice
Digital tax applications: Digital Tax Office, e-Tax Return, Pre-Filled Tax Return System, e-Notification, and current electronic tax applications
Week 14 - Theoretical & Practice
An overview of the Turkish tax system, current tax reforms, case studies, and preparation for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142256
Lecture - Practice140114
Assignment1628
Quiz1314
Midterm Examination1617
Final Examination110111
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
PÇ-11
PÇ-12
OÇ-1
5
3
2
2
2
OÇ-2
5
4
3
3
2
OÇ-3
5
5
4
5
3
2
4
5
OÇ-4
5
4
2
5
2
3
4
OÇ-5
4
5
3
5
4
3
2
4
2
5
OÇ-6
3
5
5
4
2
2
2
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026