Information Package / Course Catalogue
Analysis of Taxes on Income
Course Code: MHY621
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Introducing distinction between public and private tax law,the course will determine th scope of private tax law both practically and theoretical.

Course Content

Turkish Tax System and the basic income tax legislation in Turkey.

Name of Lecturer(s)
Learning Outcomes
1.To be able to distinguish taxes between on income, wealth and spending
2.To be able to knowledge of tax liabilities about declaration of the corporate income tax
3.To be able to know when and how give to returns according to the type of liability
4.To be able to identify the elements of taxable income
5. To be able to comprehend the elements and importance of taxes on income
Recommended or Required Reading
1.Türk Vergi Sistemi, Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, 2019, Ekin Yayıncılık.
Weekly Detailed Course Contents
Week 1 - Theoretical
Separation of Special and General Tax Law-Turkish Tax System
Week 2 - Theoretical
Types of Income Tax, Theories on Underlying of Income Tax-Income Tax Liabilities
Week 3 - Theoretical
Detection of Income Tax Base and Taxation of commercial profit
Week 4 - Theoretical
Simple Method for Taxable Commercial Earnings and Taxation of Non-Commercial Earnings
Week 5 - Theoretical
Taxation of Agricultural Earnings
Week 6 - Theoretical
Taxation of Self-Employed Earnings
Week 7 - Theoretical
Taxation of Wages and Calculation of Wage from Gross to Net
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Taxation of Capital Real Estate Revenue
Week 10 - Theoretical
Taxation of capital Securities and other income and revenues
Week 11 - Theoretical
Declaration Types of Income Tax, Pre-paid Corporate Tax and Declaration of Income
Week 12 - Theoretical
Corporate Income Tax, Corporate Income Tax Liabilities and Corporation Tax Payers
Week 13 - Theoretical
Exemptions / Exceptions for Corporate Income Tax and Tax Withholding
Week 14 - Theoretical
Determination of the corporate income
Week 15 - Theoretical
Statement of Corporate Income and Pre-paid Corporate Tax
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 - Theory142370
Individual Work52325
Midterm Examination112113
Final Examination116117
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
4
3
4
3
4
OÇ-2
4
3
4
5
4
3
4
4
3
OÇ-3
4
3
4
5
4
3
4
4
5
OÇ-4
5
4
3
4
3
4
5
4
3
OÇ-5
4
3
5
4
3
4
3
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026