Information Package / Course Catalogue
Turkish Tax System and Applications
Course Code: KAY400
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 6
Objectives of the Course

The aim is to enable undergrad students to have knowledge about the content of the course.

Course Content

The content of the course includes Turkish tax system and its resources, the implementation of tax laws, tax claim, the process of taxation, tax deferral, wealth taxes, the tax of expenses.

Name of Lecturer(s)
Learning Outcomes
1.To know the development of Turkish Tax System.
2.To know particular sides of taxes implemented in Turkey.
3. General concepts of tax are learned.
4.Turkish tax legislation is learned.
5. The level of knowledge about Turkish tax system applications deepens.
Recommended or Required Reading
1.Erdoğan Öner, Turkish Tax System Seçkin Yayıncılık, 2023
Weekly Detailed Course Contents
Week 1 - Theoretical
The Concept of Taxation
Week 2 - Theoretical
Sources of Taxation Law
Week 3 - Theoretical
The Implementation of Taxation Laws
Week 4 - Theoretical
Taxation Duty
Week 5 - Theoretical
Tax Claim and the Process of Taxation
Week 6 - Theoretical
The Dismissal of Tax Claim
Week 7 - Theoretical
Tax Offences
Week 8 - Theoretical
Concept of Income
Week 9 - Theoretical
Income taxes
Week 10 - Theoretical
Income taxes
Week 11 - Theoretical
Elements of Income
Week 12 - Theoretical
Elements of Income
Week 13 - Theoretical
Corporate Tax
Week 14 - Theoretical
Value-Added Tax
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%5
Quiz1%10
Midterm Examination1%25
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Quiz1415
Midterm Examination115116
Final Examination130131
TOTAL WORKLOAD (hours)150
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
PÇ-13
PÇ-14
PÇ-15
OÇ-1
2
3
3
3
3
2
2
2
2
3
3
3
4
4
4
OÇ-2
4
3
3
2
2
1
4
4
3
2
2
3
4
4
4
OÇ-3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026