Information Package / Course Catalogue
Tax Applications
Course Code: MHY602
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

This introductory level tax course aims to provide an insight into the practical aspects of tax and accounting. The course will introduce the basics of tax, Turkish tax law and tax accounting applications to the students. These will be done with an emphasis on the view of tax as a strategic factor affecting business decisions. The course will introduce roles, organizations and potential career routes in tax as well.

Course Content

This introductory level on taxation course focuses on the basic concepts and principles of taxation, components of Turkish Tax Law including personal income tax, coporate tax, consumption tax (VAT, Special Consumption Tax), taxes on wealth, inheritance tax, transfer tax, tax audit, taxation ethics, basic exemption and relief mechanisms, tax planning, tax evasion, tax consequences of transfer prices and tax accounting methods.

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.Define the basic concepts of tax and taxation.
2.Gain insight into the practical aspects of tax and accounting.
3.Classify the components of Turkish Tax Law.
4.Recognize the difference between tax avoidance as a part of legitimate tax planning and tax evasion.
5.Interpret the need for ethics in tax accounting.
Recommended or Required Reading
1.Ahmet BAŞPINAR, PhD; Taxation in Turkey;, 2011, Yaklaşım Yayıncılık
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to course - Basics of Taxation
Week 2 - Theoretical
Basics of Taxation -- Sources of Tax Law, Framework of Turkish Tax Law, Basic Tax Concepts
Week 3 - Theoretical
Personal Income Tax -- Components of Personal Income
Week 4 - Theoretical
Personal Income Tax -- Taxation Process, Exemptions and Reliefs, Computation of Taxable Income and Income Tax Liability
Week 5 - Theoretical
Corporate Income Tax -- Residents vs Non-residents, Scope of Tax, Exemptions and Reliefs, Taxation Process
Week 6 - Theoretical
Corporate Income Tax -- Taxation of Non-residents, International aspect of corporate income taxation, Computation of taxable income and income tax liability
Week 7 - Theoretical
Taxes on Consumption-- Value Added Tax and Special Consumtion Tax Basics of Value Added Tax and Special Consumption Tax, Deduction Mechanism, Computation of VAT liability
Week 8 - Intermediate Exam
Mid-term
Week 9 - Theoretical
axes on Wealth -- Inheritance Tax, Transfer Tax and Other Taxes on Wealth and Transactions Basics of inheritance tax and transfer tax, exemptions and reliefs, Other Taxes (Excise Duty, Customs Duty, BITT, Special Communication Tax, Stamp Duty, Fees Tax, Motor Vehicle Tax, Property Tax)
Week 10 - Theoretical
Tax Audit, Tax Penalties, Tax Disputes -- Tax Audit Mechanisms, Tax Avoidance vs Tax Evasion, Legitimate Tax Planning, Tax Engineering, Tax Penalties, Tax Disputes and Methods of Resolution
Week 11 - Theoretical
Basics of Accounting Applications -– Financial Audit The Scope of Accounting Theory, Bookkeeping vs Financial Reporting, Accounting Theory vs Accounting Application, Independent Auditing in Turkey
Week 12 - Theoretical
Tax Accounting and Ethics
Week 13 - Theoretical
Reconciliation of Tax and Accounting -- Rule-based tax vs Principle-based accounting, The clash of tax and accounting: deferred taxes
Week 14 - Theoretical
Special Topics in Tax: International Tax, Transfer Pricing Basics of International Tax, Special Topic in International Tax: Transfer Pricing
Week 15 - Theoretical
Special Topics in Tax: International Tax, Transfer Pricing Basics of International Tax, Special Topic in International Tax: Transfer Pricing
Week 16 - Final Exam
Final
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
4
3
4
3
4
5
4
3
4
OÇ-2
3
4
3
5
3
3
4
4
3
OÇ-3
4
5
4
3
4
3
4
5
4
OÇ-4
3
4
3
4
4
4
3
4
4
OÇ-5
3
4
3
4
3
5
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026