Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3MBH259Stamp Duty and Fees Information2+0+02322.10.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Court Office Services
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to provide students with detailed information about the basic concepts of Turkish stamp tax law and fees, which are one of the important sources of income for the state, and to gain the ability to put what they have learned into practice.
Course Content In this course, the basic concepts, subject, taxpayer and responsible, calculation, payment methods, exemptions and exceptions of stamp tax and fees are examined.
Course Methods and Techniques Lectures (direct instruction), question-and-answer sessions, discussions, practical exercises and design techniques are used.
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Instructor Sezgi Demirkale
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Stamp Duty and Fees Information - Erdoğan Öner, Cenker Değirmenci

Course Category
Mathematics and Basic Sciences %0
Engineering %0
Engineering Design %0
Social Sciences %0
Education %0
Science %0
Health %0
Field %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 14 2 28
Hours for off-the-c.r.stud 23 2 46
Mid-terms 1 1 1
Final examination 1 1 1
Total Work Load   Number of ECTS Credits 2,5 76

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To have preliminary information about the basic concepts of Turkish tax law
2 To define the stamp tax as a financial obligation and to explain its characteristics and elements.
3 To explain the proportional and specific taxation of various taxation forms of stamp duty.
4 To explain situations such as having more than one contract and transaction on paper, more than one signature, which are characteristic in terms of taxation in stamp duty.
5 Define and compare fees with other public revenues; explain the court fees, which are the subjects of the court fees.
6 To explain the enforcement and bankruptcy fees.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Definition, Characteristics and Elements of Stamp Duty
2 Forms of Taxation in Stamp Duty
3 Special Situations in terms of Taxation in Stamp Duty - I
4 Special Situations in terms of Taxation in Stamp Duty - II
5 Fees as a Public Revenue - I
6 Fees as a Public Revenue - II
7 Court Fees - I
8 Midterm Exam
9 Court Fees - II
10 Enforcement and Bankruptcy Fees
11 Liability and Exception in Judicial Fees
12 Exemption and Liability in Judicial Fees
13 Base and Payment of Judicial Fees
14 An overview
15 General Review

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7
C1 5 4
C2 5
C3 5
C4 4 3
C5 4
C6 4

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