Information Package / Course Catalogue
Turkish Tax System and Applications I
Course Code: MHY502
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

To get students ability that can indicate outline taxes on income in Turkish tax system, demonstrate taxation procedures in terms of income components, prepare practical samples, examine taxation patterns associate to income components, evaluate taxes on income and compare with each other, criticise, implemet current legal regulations to income components generated and recommend alternative new regulations.

Course Content

Structure of the tax system, the principles of taxation and Turkish Tax System.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.To be able to comprehend how the Turkish Tax System evolves
2.To be able to comprehend the particular aspects of the taxes used in Turkey
3. To be able to identify income at the base types
4.To be able to analyze problems related to Turkish tax system
5.To be able to analyze judicial decisions related to Turkish tax system.
Recommended or Required Reading
1.Mehmet Tosuner ve Zeynep Arıkan, Türk Vergi Sistemi, İzmir, 2013.
2.Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2011.
Weekly Detailed Course Contents
Week 1 - Theoretical
The Concept of Income, Income in the Strict and in a Broad Sense, Types of Income Tax, Properties of Taxable Income
Week 2 - Theoretical
Liability in Income Tax
Week 3 - Theoretical
lncome Elements, Business Profits, Agricultural Profits
Week 4 - Theoretical
Wages, Income from Independent Personal Services
Week 5 - Theoretical
Income from Immovable and Movable Property, Other Income and Earnings
Week 6 - Theoretical
The Sum Method in Income Tax and Tax Collection at Source
Week 7 - Theoretical
Assessment of Income Tax, Tax Rate, Declaration and Payment
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Theoretical Structure of Corporate Income Tax
Week 10 - Theoretical
Causes which Make Corporate Income Tax Essential, Differences from Income Tax and Advantages to Income Tax
Week 11 - Theoretical
Liability Types in Corporate Income Tax
Week 12 - Theoretical
Exemptions and Exceptions Take Part in Corporate Income Tax
Week 13 - Theoretical
Determination of Tax Base in Corporate Income Tax
Week 14 - Theoretical
Declaration of Corporate Income Tax, Assessment, and Payment
Week 15 - Theoretical
Declaration of Corporate Income Tax, Assessment, and Payment
Week 16 - Theoretical
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment1538
Individual Work32212
Midterm Examination18210
Final Examination18210
TOTAL WORKLOAD (hours)124
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
5
4
4
5
5
4
2
4
2
OÇ-2
4
5
5
5
5
3
4
4
4
OÇ-3
5
5
4
4
4
3
4
4
4
OÇ-4
4
4
4
2
5
4
4
5
3
OÇ-5
3
4
4
4
4
3
3
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026