The aim of this course is to provide a comprehensive understanding of the Turkish tax system from both theoretical and practical perspectives. It is designed to equip students with knowledge of fundamental concepts in tax law, the structure and functioning of the Turkish tax system, and various types of taxes and taxation procedures. The course also aims to develop students’ ability to analyze tax practices and evaluate the economic and social impacts of tax policies. Ultimately, it seeks to lay a solid foundation for specialization in the field of public finance.

This course examines the structure of the Turkish Tax System within the framework of income, expenditure, and wealth taxes. It focuses on the seven types of income under the income tax, VAT (Value Added Tax), SCT (Special Consumption Tax), and other indirect taxes under expenditure taxes, as well as motor vehicle tax, property tax, and inheritance and gift tax under wealth taxes. In addition to theoretical knowledge, students gain the ability to analyze tax legislation and prepare tax returns through practical exercises.