Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2BNS 138Turkish Tax System2+0+02326.10.2026
Course Details
Language of Instruction English
Level of Course Unit Associate Degree
Department / Program Banking and Insurance
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course Students gain the ability to think analytically by gaining knowledge about taxes in general and taxes in the Turkish tax system in particular.
Course Content Income Tax: Subject, Income Concept, Obligation, Commercial Earnings (Balance Sheet Basic), Income Tax: Subject, Income Concept, Liability, Commercial Earnings (Balance Sheet Basic), Commercial Earnings (Business Account Basis, Simple Procedure, Tradesman Exemption), Agricultural Earnings , Commercial Earnings (Business Account Basis, Simple Procedure, Tradesman Exemption), Agricultural Earnings, Wages, Self Employed Earnings, Real Estate Securities Capital Revenues, Other Earnings and Revenues, Wages, Self Employment Earnings, Real Estate Securities Capital Revenues, Other Earnings and Revenues, Assessment of Income Tax, Assessment of Income Tax, Corporate Tax, Corporate Tax, Taxes on Expenditures: Value Added Tax, Taxes on Expenditures: Value Added Tax, Other Expenditure Taxes, Taxes on Wealth.
Course Methods and Techniques Lectures, numerical exercises and examples, assignments, and examinations.
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers None
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Şenyüz, D., Yüce, M. ve Gerçek, A., Türk Vergi Sistemi, Ekin Yayınevi.
Gelir İdaresi Başkanlığı, vergi kanunları ve ilgili mevzuat (www.gib.gov.tr).
Course Notes Lecture notes and presentations on the structure of the Turkish tax system, fundamental principles of tax law, taxation procedures, and types of taxes will be provided to students. The main characteristics of personal income tax, corporate income tax, value-added tax, special consumption tax, and other taxes will be examined. Students are encouraged to regularly review the course materials on tax liability, taxpayer obligations, taxation procedures, tax return filing, and tax payment processes. Case studies, practical exercises, and examples from current tax legislation will be used to support the learning process.

Course Category
Social Sciences %70
Field %30

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 12 2 24
Hours for off-the-c.r.stud 12 2 24
Mid-terms 1 2 2
Final examination 1 2 2
Total Work Load   Number of ECTS Credits 1,5 52

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
Bilgi 
1 Explains the concept of taxation, the principles of taxation, and the sources of tax law.
2 Describes the structure of the Turkish tax system and the functioning of the tax administration.
5 Explains tax return filing, tax assessment, tax accrual, and tax collection processes, as well as tax offenses and penalties.
Beceri 
3 Compares income tax, corporate income tax, value-added tax, special consumption tax, stamp duty, and fees.
4 Calculates taxable income and interprets the taxation of banking and insurance transactions.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 The Concept of Tax and the Objectives of Taxation Reading
2 Principles of Taxation and Sources of Tax Law The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
3 The Structure of the Turkish Tax System and the Functioning of the Tax Administration The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
4 The Taxation Process: Declaration, Assessment, Notification, Accrual and Collection The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
5 Income Tax: Liability and Income Components The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
6 Income Tax: Calculation of Taxable Income The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
7 Corporate Tax The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
8 MIDTERM EXAM
9 Value Added Tax The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
10 Special Consumption Tax, Stamp Duty and Fees The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
11 Taxation of Banking and Insurance Transactions (BITT and Other Taxes) The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
12 Tax Offences and Penalties The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
13 Principles of Tax Law and Resolution of Tax Disputes The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
14 Sample Tax Calculation Exercises The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
15 General Review The topics covered most recently and the topics to be covered in the new week are reviewed in advance using the related printed and digital resources and online content.
16 Final Exam Week

 
Recommended Optional Programme Components
BNS 229 Banking and Insurance Law
Sustainable Development Goals
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 3 5 2 2 1 1 3
In1
In2
In5
Sk3
Sk4

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