Information Package / Course Catalogue
Tax Incentive Policies and Practices
Course Code: MHY624
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

To reach the socio-economic goals, to become the economic development and growth history. The goal of this course is to give information about the kinds of information and to inform students about the various kinds of tax incentives in Turkey and examine them.

Course Content

Explaining the concept of financial incentives, to analyze the different incentive schemes, incentives and comparison with other countries in Turkey.

Name of Lecturer(s)
Learning Outcomes
1.Analyze the incentive applications in comparison.
2.Reviews incentives implemented in Turkey.
3.Have knowledge about financial incentives and scope.
4.Recognize the concepts related to incentives
5.Evaluate the political, economic, financial, social and administrative objectives of the government in incentives
Recommended or Required Reading
1.Filiz Giray, Vergi Teşvik Sistemi, 2008
2.Filiz Giray, Avrupa Birliği ve Türkiye’de Efektif Vergi Oranları, 2010.
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept of fiscal incentive and its scope
Week 2 - Theoretical
Economic perspectives on government incentives
Week 3 - Theoretical
Economic impacts of incentive practices
Week 4 - Theoretical
Community responses to incentive practices
Week 5 - Theoretical
Comparison of tax incentives and other incentives
Week 6 - Theoretical
Effectiveness of incentive applications
Week 7 - Theoretical
Tax incentives in Turkey
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Regional incentives in Turkey
Week 10 - Theoretical
Incentives for export in Turkey
Week 11 - Theoretical
Incentive practices on sectoral basis
Week 12 - Theoretical
Comparison of neighboring countries and Turkey
Week 13 - Theoretical
Tax incentive practices in the European Union
Week 14 - Theoretical
General Overview
Week 15 - Theoretical
General Overview
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 Work53225
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
5
4
3
4
3
3
3
OÇ-2
4
3
2
4
3
4
4
5
4
OÇ-3
3
5
4
3
4
3
5
4
3
OÇ-4
4
3
5
4
3
4
3
5
4
OÇ-5
5
4
3
5
4
3
4
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026