Information Package / Course Catalogue
Turkish Tax Law I
Course Code: ML209
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 general objective of the course is to introduce the main principles and concepts of tax law.

Course Content

The meaning of the tax law, and subject departments, the relations with other branches, resources, implementation of tax laws, taxation authority, basic concepts and institutions of tax law, taxation process.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.To be able to explain the basic principles and concepts of tax law
2.To be able to apply the tax laws of concrete events
3.To be able to put forward the differences between tax liability and responsibility
4.To be able to express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation
5.To be able to interpret the general principles of Tax Procedure Law which procedure provisions that concern 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 meaning of the tax law, the subject, the relationship between development and other branches of law
Week 2 - Theoretical
Branches of tax law
Week 3 - Theoretical
Sources of tax law
Week 4 - Theoretical
Application of tax laws
Week 5 - Theoretical
Tax authority and Tax liability and responsibility
Week 6 - Theoretical
Capability to pay tax and Representation
Week 7 - Theoretical
Capability to pay tax and Representation
Week 8 - Theoretical
Duties of tax payer
Week 9 - Theoretical
Duties of tax payer
Week 10 - Theoretical
Rights of tax payer
Week 11 - Theoretical
Taxation process
Week 12 - Theoretical
Taxation process
Week 13 - Theoretical
Completion of tax debt
Week 14 - Theoretical
Completion of tax debt
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
5
5
4
2
3
3
4
3
2
OÇ-2
5
5
2
3
3
5
5
5
3
5
OÇ-3
3
4
3
5
5
5
5
3
3
4
OÇ-4
3
4
5
5
4
4
4
3
3
3
OÇ-5
3
3
3
3
3
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026