TURKISH TAX SYSTEM

TBS333

Course Code: TBS333
Semester: -
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Learn how the Turkish tax system operates.
Learn the rules and regulations of taxation.
Define and apply taxes on income, wealth, wealth transfers, and expenditures.
Discuss taxation issues and their applications.
Develop recommendations for improving tax practices.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

The course will focus on the fundamental characteristics of the Turkish tax system, covering major taxes and their applications.

Course Contents

WEEK	TOPICS
1^st Week	Introduction and general characteristics of the Turkish tax system
2^nd Week	Income tax and its application: tax base, scope, taxpayer types, exemptions, and deductions
3^rd Week	Commercial income and its taxation
4^th Week	Agricultural income and its taxation, taxation of wages
5^th Week	The taxation of self-employment, real estate, securities, and various other forms of income
6^th Week	Income tax declaration, tax rate, assessment, and withholding tax
7^th Week	Corporate tax and its application: tax base and taxpayer types
8^th Week	Midterm exam
9^th Week	Exemptions, exceptions, deductions, and tax bases
10^th Week	Corporate tax declaration and tax assessment
11^th Week	Taxes on wealth and wealth transfers
12^th Week	Taxes on expenditures: value-added tax and its application
13^th Week	Private consumption tax and its application
14^th Week	Other taxes and their applications

Recommended or Required Reading

Akdoğan, A. (2023). Vergi Hukuku ve Türk Vergi Sistemi (16th ed.). Gazi Kitabevi.

Derdiyok, T. (2008). The Turkish Taxation System. Nobel Yayınları.

Kızılot, Ş., Şenyüz, D., Doğan-Taş, M., & Dönmez, R. (2013). Vergi Hukuku. Gazi Kitabevi.

Vergi Dünyası Dergisi.

Maliye Dergisi.

Yaklaşım Dergisi.

Maliye Postası Dergisi.

Tax Laws, Judicial Decisions, General Communiques.

Planned Learning Activities and Teaching Methods

Lecture
Questions/Answers
Discussion

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
Quiz	2	10
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	1	1
Preparation for Quiz	2	3	6
Individual or group work	14	2	28
Preparation for Final exam	1	40	40
Course hours	14	3	42
Preparation for Midterm exam	1	30	30
Laboratory (including preparation)
Final exam	1	1	1
Homework
Total Work Load			148
Total Work Load / 30 (h)			4.93
ECTS Credit of the Course			5

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1	X	X	X	X	X
K2
K3					X
K4	X	X	X
K5					X
K6
K7
K8
K9
K10
K11