Information Package / Course Catalogue
Taxation at Source in the Turkish Tax System
Course Code: MHY601
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

Course Content

Name of Lecturer(s)
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 classify tax that is subject to taxation procedure and source
4. To be able to calculate and calculate the rates to be used with the taxation method at source by tax types
5. To understand why taxation method is needed in the source
Recommended or Required Reading
1.Türk Vergi Sistemi / Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek,2019
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
Trade Gains Subject to Taxation at the Source
Week 4 - Theoretical
Determination of Agricultural Income in the Source Taxation Method
Week 5 - Theoretical
Determination of Agricultural Income in the Source Taxation Method
Week 6 - Theoretical
Procedure for taxation at source on the wages of Real-method Detection
Week 7 - Theoretical
Procedure for taxation at source on the wages of Real-method Detection
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Taxation at the Source on Self-employment Earnings
Week 10 - Theoretical
Taxation at the Source on Self-employment Earnings
Week 11 - Theoretical
Taxation at the Source on Self-employment Earnings
Week 12 - Theoretical
Taxation at source in the Real Estate Capital Earnings
Week 13 - Theoretical
Taxation at source in the Real Estate Capital Earnings
Week 14 - Theoretical
Taxation at source on capital gains
Week 15 - Theoretical
Taxation at source on capital gains
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
3
4
3
4
3
4
3
4
3
OÇ-2
3
4
3
4
3
4
3
4
3
OÇ-3
4
4
3
3
4
4
3
3
4
OÇ-4
4
5
4
5
4
3
4
5
4
OÇ-5
3
3
3
5
4
3
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026