Information Package / Course Catalogue
Analysis of Turkish Tax System
Course Code: BFN506
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Teaching Turkish tax systems details and to enable students to develop in tax.

Course Content

Determination of Scope of Turkish tax law. The definition of Income tax and income tax liability. The explanation of types of income en detail. The determination of tax imposition and consolidation of income. The explanation of corporate tax. The information of consumption taxes, inheritance and gift tax, Real estate tax, motor vehicles tax. Finally explanation of taxation in Turkey.

Name of Lecturer(s)
Lec. Şaban ERTEKİN
Learning Outcomes
1.To be able to understand the types and importance of Turkish tax system
2. To be able to explain the roles of Turkish tax system in general economics
3.To be able to understan the tax system that has important role to use the economic policy and depending on this, analyse efficiency of taxation policy
4.To be able to synthesize taxation policies in Tukey
5.Tax system to dominate the practice in Turkey
Recommended or Required Reading
1.Tosuner, M., Arıkan, Z.,(2008), Türk Vergi Sistemi, Maliye bölümü masaüstü yayıncılık birimi, İzmir
2.Senyuz, D.(2003) Turk Vergi Sistemi, Ezgi Kitabevi
Weekly Detailed Course Contents
Week 1 - Theoretical
Scope of Turkish tax law
Week 2 - Theoretical
Income tax: Definition and types of income tax liability
Week 3 - Theoretical
Types of income, exemption, exculision,discounts
Week 4 - Theoretical
Tax base, filling system
Week 5 - Theoretical
Consolidation of income,tax shedule
Week 6 - Theoretical
Tax imposition
Week 7 - Theoretical
Corporate tax
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Consumption taxes; VAT, Banking and insurance transaction tax
Week 10 - Theoretical
Consumption taxes; VAT, Banking and insurance transaction tax
Week 11 - Theoretical
Taxation of wealth; inheritance and gift tax
Week 12 - Theoretical
Real estate tax, motor vehicles tax
Week 13 - Theoretical
Local government taxation
Week 14 - Theoretical
Taxation in Turkey
Week 15 - Theoretical
Taxation in Turkey
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)125
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
OÇ-1
4
3
4
5
5
3
3
3
4
OÇ-2
3
5
4
3
4
3
5
4
4
OÇ-3
5
4
5
3
4
4
5
4
3
OÇ-4
3
4
5
4
4
3
3
4
3
OÇ-5
5
4
3
3
4
4
3
4
3
Adnan Menderes University - Information Package / Course Catalogue