Information Package / Course Catalogue
Turkish Tax System II
Course Code: ML302
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

It will be teached taxes on spending and wealth in Turkish Tax System.

Course Content

Consists of taxes on spending and wealth.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.To be able to understand the types and importance of Turkish tax system
2.To be able to explain the roles of Turkish tax system in general economics
3.To be able to understan the tax system that has important role to use the economic policy and depending on this, analyse efficiency of taxation policy
4.Examines the value added tax.
5.Analyzes the wealth taxes.
Recommended or Required Reading
1.BULUTOĞLU, Kenan (2012), Türk Vergi Sistemi, Batı Türkeli Yayıncılık, 8. Baskı, İstanbul
2.PEHLİVAN, Osman (2012), Vergi Hukuku, Derya Kitabevi, Trabzon
Weekly Detailed Course Contents
Week 1 - Theoretical
Theory of Expenditure Taxes, taxes on expenditure in Turkey History and Value Added Tax
Week 2 - Theoretical
Scope and Taxpayers of Value Added Tax and What Eventd Tax Causes VAT
Week 3 - Theoretical
Exemptions and Exceptions for Value Added Tax
Week 4 - Theoretical
Structure and Statement of Special Consumption Tax
Week 5 - Theoretical
Stamp Tax
Week 6 - Theoretical
Customs Duty and Disputes Related to Customs Duty
Week 7 - Theoretical
Customs Duty and Disputes Related to Customs Duty
Week 8 - Theoretical
Other Taxes and spending are out of Tax Practice Principles
Week 9 - Theoretical
Other Taxes and spending are out of Tax Practice Principles
Week 10 - Theoretical
Other Taxes and spending are out of Tax Practice Principles
Week 11 - Theoretical
Taxation of Wealth and Wealth Taxes in Turkey and the World
Week 12 - Theoretical
Inheritance and Gift Tax
Week 13 - Theoretical
Motor vehicle tax
Week 14 - Theoretical
Motor vehicle tax
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment23312
Individual Work1448
Midterm Examination1819
Final Examination1819
TOTAL WORKLOAD (hours)122
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
5
5
5
5
4
5
4
5
3
3
OÇ-2
5
5
5
5
4
5
5
4
4
4
OÇ-3
5
4
5
4
5
4
5
4
5
4
OÇ-4
3
3
3
3
3
4
4
4
4
4
OÇ-5
3
3
3
3
4
4
4
5
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026