Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
7İKT407Turkish Tax System3+0+03418.08.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course This course aims to inform students about tax concepts, procedures and developments and to help them understand basic tax law principles and their application under the Turkish taxation system.
Course Content Lesson; Definition and Sources of Tax Law, Tax Obligation, Tax Responsibility, Taxation Process, Taxpayer's Homework, Book and Document Order, Taxpayer Inspection, Tax Crimes and Penalties, Subject of Income Tax and Taxpayer Types, Commercial Earnings, Agricultural Earnings and Self Employment Earnings and Wage, Real Estate Capital Income, Securities Capital Income, Other Earnings and Revenues, Subject and Taxpayers of Corporate Tax, Determination and Declaration of Income in Corporate Tax Value Added Tax, Other taxes
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers None
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources
Course Notes -

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 4 60
Hours for off-the-c.r.stud 15 6 90
Mid-terms 1 2 2
Practice 15 2 30
Final examination 1 2 2
Total Work Load   Number of ECTS Credits 6 184

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 At the end of this course, students will be able to define different tax concepts and procedures under the Turkish tax system;
2 Will be able to define the principles and practices of tax laws
3 Will be able to explain the main principles of income tax, corporate tax and VAT
4 Will be able to identify the needs for tax planning and efficient tax structuring
5 They will have information about other taxes.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Definition and Sources of Tax Law Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
2 Tax Liability Obligations, Tax Liability Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
3 Taxation Process Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
4 Taxpayer's Homework, Notebook and Document Layout Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
5 Taxpayer Inspection, Tax Crimes and Penalties Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
6 Subject of Income Tax and Types of Taxpayers Income Tax Exemption, Exception and deductions Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
7 Commercial Earnings, Agricultural Earnings Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law
8 MIDTERM WEEK Basic resources recommended for the course; Ateş Oktar Tax Law, Nurettin Bilici Tax Law, Yusuf Karakoç Tax Law

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
C1
C2
C3
C4
C5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant