Information Package / Course Catalogue
Turkish Tax System – II
Course Code: MLY302
Course Type: Non Departmental Elective
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 aim of the Turkish Tax System II course is to provide students with an in-depth understanding of the complex structure of tax laws and practices in Turkey. This course focuses on topics such as tax planning, tax auditing, and tax law, with the goal of developing students' analytical thinking skills. Students will gain the ability to evaluate the economic effects of the tax system, the understanding of justice in taxation, and the societal implications of tax policies.

Course Content

The Turkish Tax System II course is a comprehensive program designed to delve deeper into the tax practices and systems in Turkey. This course aims to provide students with the necessary information to understand key topics such as tax types, determination of tax liability, tax declarations, and tax audits.The course content primarily focuses on major tax types. Detailed examinations of income tax, corporate tax, value-added tax, and special consumption tax will be conducted, along with discussions on the calculation methods and application processes for these taxes. Students will gain insights into how tax liability is determined, the obligations of taxpayers, and the emergence of tax liability.Additionally, the preparation processes and requirements for tax declarations will form a significant part of the course. Tax audits, audit processes, audit types, and audit outcomes will also be thoroughly addressed. Principles of tax law, tax disputes, and solutions to these disputes will be included in the course material as well.Finally, the course content will encompass the economic effects of the tax system and its societal implications. In this context, students will acquire the knowledge and skills necessary to comprehensively understand the functioning and applications of Turkey's tax system. The Turkish Tax System II course aims to assist students in specializing in the field of taxation in their future careers and effectively evaluating tax policies.

Name of Lecturer(s)
Assoc. Prof. Sercan YAVAN
Learning Outcomes
1.To be able to comprehend procedures of specific taxes
2.To be able to examine value-added tax
3.To be able to analyse special consumption tax
4.To be able to examine Customs and stamp taxes
5.Students will be able to analyze the relationship between economics and law.
Recommended or Required Reading
1.Nurettin Bilici, Turkish Tax System, 43rd Edition, Ankara: Savaş Publications, 2019.
2.Abuzer Pınar, Fiscal Policy (2010), Özhan Uluatam, Public Finance (2009)
3.Tosuner, M., Arikan, Z. (2011). Turkish tax system. (16th Edition). Izmir: Ilkem Ofset.
Weekly Detailed Course Contents
Week 1 - Theoretical
Review of the Turkish Tax System I course TVS II course during the period, it can be analyzed efficiently TVS lesson I highlighted important issues.
Week 2 - Theoretical
Tax expense of the general features of the Value Added Tax (KDV) expenditure taxes, its place in the historical development
Week 3 - Theoretical
KDV of the subject, and the tax payer the birth event
Week 4 - Theoretical
Exemptions and exceptions to KDV
Week 5 - Theoretical
KDV the base, rate, and discounts
Week 6 - Theoretical
KDV the taxation procedures, tax declarations, imposition and payment
Week 7 - Theoretical
KDV the taxation procedures, tax declarations, imposition and payment
Week 8 - Theoretical
KDV the taxation procedures, tax declarations, imposition and payment
Week 9 - Theoretical
Exemption from excise duty and exemptions, discounts, SCT's declaration, imposition and payment
Week 10 - Theoretical
Banking and insurance transaction tax, special communications tax
Week 11 - Theoretical
Wealth taxes, general properties, real estate tax
Week 12 - Theoretical
Succession duties
Week 13 - Theoretical
Motor vehicle tax
Week 14 - Theoretical
Stamp duty, the law of valuable papers and fees
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory145298
Midterm Examination112113
Final Examination112113
TOTAL WORKLOAD (hours)124
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
2
2
1
3
3
3
2
1
2
OÇ-2
5
4
2
1
3
4
4
3
1
3
OÇ-3
5
4
2
1
3
4
4
3
1
3
OÇ-4
4
4
2
1
3
4
4
3
1
3
OÇ-5
5
4
2
1
4
4
4
4
1
4
Adnan Menderes University - Information Package / Course Catalogue
2026