Information Package / Course Catalogue
Turkish Tax System
Course Code: ECO321
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 of this course is to explain the Turkish Tax System comperatively; introduce the source of the taxation and its functionability by implications; help the students to be able to analyze the Turkish Tax System.

Course Content

The Quality of Turkish Tax System, Exemptions on Commercial Earnings, Corporation Tax: Making Out a Sample of Decleration on Corporation Tax, Real Estate Tax, Motor Vehicle Tax.

Name of Lecturer(s)
Learning Outcomes
1.Assesses the general structure of Turkish tax system.
2.Explains the taxation on income.
3.Explains the taxation on expenditure.
4.Explains the welfare tax.
5.Assesses the structure of Turkish tax system.
Recommended or Required Reading
1.Abdurrahman AKDOĞAN, Vergi Hukuku ve Türk Vergi Sistemi, 10.Bası, Gazi Yayınevi, Ankara, Ekim 2011.
2.Celal ÜLGEN, Tüm Vergi Kanunları, 4.Bası, Beta Yayıncılık, İstanbul, Eylül 2011.Bursa, Eylül 2011.
Weekly Detailed Course Contents
Week 1 - Theoretical
The Quality of Turkish Tax System
Week 2 - Theoretical
Income Tax: The Quality of Income Tax, The Types of Obligation: Perfect Obligation, Imperfect Oblicagtion
Week 3 - Theoretical
Income Facts: Commercial Earnings: The Concept of Commercial Earnings, The Determination Type of Commercial Earnings
Week 4 - Theoretical
Exemptions on Commercial Earnings
Week 5 - Theoretical
Income Facts: Farmer’s Tax, Income From Real Estate, Wage, Earnings, Determination Types, Exemptions
Week 6 - Theoretical
Income Facts: Income From Real Estate, Self-Employent Earnings, Other Earnings and Revenues, Determination Types of Revenues and Exemptions
Week 7 - Theoretical
Calculation of Income Basis Tax, Realization, Allocation, Making Out a Sample of Decleration on Income Tax
Week 8 - Theoretical
Corporation Tax: Making Out a Sample of Decleration on Corporation Tax
Week 9 - Theoretical
Corporation Tax: Making Out a Sample of Decleration on Corporation Tax
Week 10 - Theoretical
Taxation on Spendings, Value Added Tax, Banking and Insurance Transaction Tax
Week 11 - Theoretical
Taxation on Wealth, Inheritance and Transfer Tax
Week 12 - Theoretical
Real Estate Tax, Motor Vehicle Tax
Week 13 - Theoretical
Local Government Taxes
Week 14 - Theoretical
Other Taxes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Reading140228
Individual Work140342
Midterm Examination115116
Final Examination121122
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
2
4
4
OÇ-2
2
2
4
4
OÇ-3
2
2
3
4
OÇ-4
2
2
4
4
OÇ-5
2
2
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026