Information Package / Course Catalogue
Turkish Tax Practices
Course Code: ML408
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

The purpose of this course; to train students can discusses at theoretical basis important aspects of Tax Law and the Turkish Tax System, able of a variety of applications in the fields of tax law and can follow the current problems of the tax law.

Course Content

Declaration on Income and corporation taxes, Declaration on Income and corporation taxes, Declaration on Income and corporation taxes, Declaration on Income and corporation taxes, Motor Vehicle Tax, Property tax, Examination on the tax law, To practise on the financial jurisdiction, Value added tax, Inharitance and gift tax, Tax offences and tax penalties, Tax offences and tax penalties, Taxpayer's rights, Current events on turkish tax systems

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
1.o be able to understand tax planning concepts and its basic features and to establish relationship between related concepts in these fields
2.To be able to comment the effects of taxes on the decisions of saving and investment enterprises
3.To be able to use the tools of tax planning analiticially
4.To be able to assess the relation between the kinds and means of tax planning detaily
5.To be able to explain tax planning process in small and medium enterprises
6.o be able to analyze comparatively tax planning in Turkey
Recommended or Required Reading
1.Türkiye de Vergi Mevzuatı ve Uygulaması, Mehmet Demiroğlu,
2.Vergi ve Muhasebe Uygulamaları Kitabı, Mehmet E. AKYOL ve Muzaffer KÜÇÜK, 2013.
Weekly Detailed Course Contents
Week 1 - Theoretical
Taxation Process Overview
Week 2 - Theoretical
Taxation of the Self-Employed
Week 3 - Theoretical
Taxation Wage Earners
Week 4 - Theoretical
Tax on Rental Income and Savings Tools
Week 5 - Theoretical
Statement of Income Tax
Week 6 - Theoretical
Taxation of Company
Week 7 - Theoretical
Value Added Tax
Week 8 - Theoretical
Value Added Tax
Week 9 - Theoretical
Value Added Tax
Week 10 - Theoretical
Real Estate Tax
Week 11 - Theoretical
Taxation of Vehicles
Week 12 - Theoretical
Taxation in case of death
Week 13 - Theoretical
Tax Crimes and misdemeanors
Week 14 - Theoretical
Surveillance and Collection of Tax Payments, the company shareholders and executives of the Party Liability
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment2228
Midterm Examination114115
Final Examination118119
TOTAL WORKLOAD (hours)126
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
3
3
3
3
4
4
4
4
4
4
OÇ-2
3
3
3
5
3
3
3
3
3
5
OÇ-3
2
3
2
2
5
5
5
3
3
3
OÇ-4
3
3
3
3
3
4
4
4
4
4
OÇ-5
4
4
4
4
3
3
3
3
3
4
OÇ-6
5
5
5
5
5
4
4
4
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026