Information Package / Course Catalogue
Turkish Tax Law II
Course Code: ML210
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 aim of this course is to make students familiar with the basic principles and concepts of tax law and Turkish tax system.

Course Content

This course includes the general structure of Turkish Tax System, economic effects of taxes, evaluation of Turkish tax system.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.Students taking this course will be able to evaluate general structure of Turkish Tax Law .
2.Students will be able to discuss the importance and impacts of various taxes on the behaviour of individuals.
3.Students will be able to analyze relationship between economics and (tax) law.
4.Being able to explain all the obligations, rights and duties that the taxpayer and the state, which are parties to the taxation relationship, have to comply with.
5.To be able to interpret the general principles of the Tax Procedure Law, which includes procedural provisions concerning all taxes.
Recommended or Required Reading
1.M. Kamil Mutluer, Vergi Genel Hukuku, İstanbul Bilgi Üniversitesi Yayınları
2.Pehlivan, Osman (2014) vergi hukuku, Murathan yayınevi
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept of taxation and tax law, tax law, the place of the legal system
Week 2 - Theoretical
Sources of Tax Law
Week 3 - Theoretical
Tax laws of the place, time and meaning in terms of implementation, the taxation authority
Week 4 - Theoretical
Basic concepts of taxation
Week 5 - Theoretical
Tax License, Representation, Private Contracts and Prohibited Activities, Taxation Procedures
Week 6 - Theoretical
Why the End of Tax Debt, Tax Law Periods
Week 7 - Theoretical
Assignments of the person who paid the tax
Week 8 - Theoretical
Taxation process and paying of income tax
Week 9 - Theoretical
Taxation process and paying of income tax
Week 10 - Theoretical
Way of taxpayer inspection
Week 11 - Theoretical
Valuation, Amortization and Inflation Adjustments
Week 12 - Theoretical
Organization Structure of Tax Administration, Tax Audit Institutions, Knowledge Acquisition
Week 13 - Theoretical
Tax Crimes and Punishments
Week 14 - Theoretical
Tax Crimes and Punishments
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Individual Work62224
Midterm Examination1819
Final Examination1819
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
3
4
4
4
4
4
OÇ-2
5
5
5
5
5
3
3
3
3
3
OÇ-3
3
3
3
3
4
4
5
5
5
5
OÇ-4
4
3
3
4
4
5
5
3
3
3
OÇ-5
3
3
2
2
2
5
3
3
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026