COURSE UNIT TITLE

: TURKISH TAX SYSTEM

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 4001 TURKISH TAX SYSTEM ELECTIVE 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Economics (Evening)
Labour Economics and Industrial Relations
Public Administration
Economics
Economics
Economics (Evening)
Labour Economics and Industrial Relations (Evening)
Management Information Systems
Business Administration
Public Administration (Evening)
Business Administration (Evening)

Course Objective

To convey general informations about the structure and functioning of the Turkish Tax System with the help of practical events.

Learning Outcomes of the Course Unit

1   To explain Turkish tax legislation in general.
2   To explain and interpret changes in legislation related to taxes.
3   To align solutions relating to the problems in Turkish Tax System.
4   To interpret arrangements in tax legislation in Türkiye.
5   To interpret current developments related to tax.
6   To compare Turkish Tax System with foreign tax systems.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition of Tax, General Information About Tax Law, Resources of Tax Law
2 Parties of Tax Relationship, Taxation Procedures, Obligations of Taxpayer, Abolition of Tax Claim
3 Income Concept, Subject of Income Tax and Characteristics of Taxable Income, Income Tax Liability
4 Business Profits
5 Agricultural Profits
6 Wages
7 Income from Independent Personal Services
8 Income from Immovable Property
9 Income from Movable Property and Other Income and Earnings
10 Assessment of Income Tax, Declaration and Payment, Advance Tax
11 Corporate Income Tax
12 Taxes on Consumption
13 Taxes on Wealth
14 Analysis of Tax Revenues in Türkiye

Recomended or Required Reading

Main Reference:
Mehmet Tosuner, Zeynep Arıkan and Hakan Bay Türk Vergi Sistemi, Izmir, 2024.
Supplementary Reference:
Beyanname Düzenleme Kılavuzu, Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Yusuf KILDIŞ
Tel: 0 232 301 02 52
E-mail: yusuf.kildis@deu.edu.tr

Doç. Dr. Hakan BAY
Tel: 0 232 301 04 00
E-mail: hakan.bay@deu.edu.tr

Office Hours

Prof. Dr. Yusuf KILDIŞ Tuesday 16:00-17:00 PM
Doç. Dr. Hakan BAY Tuesday 16:00-17:00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 14 14
Preparation for final exam 1 14 14
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.133
LO.2322
LO.33
LO.432
LO.532
LO.62

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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