Course Information
Course Title Code Semester T + P ECTS
Turkish Tax System MLY216 4 3 + 0 4


Language Turkish
Level Bachelor's Degree
Type Compulsory
Coordinator Assoc.Prof. ONUR EROĞLU
Instructors Assoc.Prof. GÖKHAN DÖKMEN, Assoc.Prof. ONUR EROĞLU
Goals To inform the students about the application of the basic tax legislation in Turkey
Contents Turkey basic tax legislation, income tax, corporate tax, property tax, value added tax, Inheritance tax, motor vehicle tax, the tax imposition, assessment and collection of tax disputes and applications.
Work Placement(s) Absent

Number Learning Outcomes
1 Analyze basic financial structure in Turkey.
2 Learn the basic tax practices in Turkey.
3 What kind of problems encountered in practice in Turkey, the tax legislation is learned.
4 Learn the operation of the tax law, in particular in Turkey.
5 Learn the process of the solution to tax problems.

Mode of Delivery Face-to-Face
Planned Learning Activities & Teaching Methods Lecture, case study analysis, problem solving, homework
Assessment Methods Mid-term and final exams

Course Content
Week Topics Study Materials
1 General information about the income tax
2 commercial gain
3 Agricultural income and self-employment income
4 Capital gains on immovable property and securities
5 Fee and other income and revenues
6 Statement and statement types
7 Tax Assessment and collection
8 The corporate income tax, taxpayers, exceptions and exemptions
9 Determination of the tax base for corporate income tax
10 Exceptions to the determination of the corporate tax base
11 Corporate tax earnings reported
12 Value-added tax
13 Inheritance and gift tax, motor vehicle tax
14 Real estate tax

Textbook Lecture slides Turkish Tax System
Additional Resources Adnan Gerçek, Doğan Şenyüz, Mehmet Yüce, Tüğrk Vergi Sistemi, Ekin Yayınevi, Bursa, 201

Assessment System Quantity Percentage
In-Term Studies
Mid-terms 1 40
In-Term Total 1 40
Contribution of In-Term Studies to Overall 40
Contribution of Final Exam to Overall 60
Total 100

Course's Contribution to PLO
No Key Learning Outcomes Level
1 2 3 4 5
1 Have advanced knowledge in the field of working life x
2 Information in the field of working life has the ability to transfer employees and colleagues. x
3 The decision on the application and the behavior of his working life to interpret the information acquired through the use of the data, to analyze, to bring the has the ability to define problems and solutions. x
4 Do research and work on issues related to working life. x
5 The project meets the objectives of the Project Coordinator or the participant takes responsibility. x
6 Organization / Institution determines the objectives. x
7 Employee-employer relations, critically evaluates the acquired knowledge and skills. x
8 Indicates that the comprehension of the need for continuity of learning x
9 The level of knowledge and skills related to the field of Labor Economics thoughts and pass the written and oral proposals concerned. x
10 Effective stake holders in the field of professional communication. x
11 Working relationships required by the European Computer Driving Licence Advanced Level at least with computer software uses information and communication technologies. x
12 At least one foreign language knowledge in the field using the European Language Portfolio B1 General level monitors and communicates with colleagues. x
13 Employee-employer relations, the organization / institution, business, and act in accordance with social ethics. x
14 Analyze and executes effective working relationships within the organization. x
15 Has the ability to be able to encourage innovations in working life. x
16 Working relationships to the organization / institution for the critical thinker. x
17 Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. x

Activities Quantity Duration (Hour) Total Work Load (h)
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 3 42
Assignments 1 10 10
Mid-terms 1 12 12
Final examination 1 14 14
Total Work Load (h) 120
Total Work Load / 30 (h) 4
ECTS Credit of the Course 4