Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3MUV203The Turkish Tax System3+0+03427.03.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course Recognizing the elements of the Turkish tax system, understanding its operation, knowing the obligations and rights of taxpayers, and making tax calculations by taking into account the exemptions, exceptions and tax limits arising from tax laws.
Course Content The concept of tax, basic principles of taxation, taxation process, basic tax laws such as income tax, corporate tax, expenditure taxes (VAT) in the Turkish Tax System, tax exemptions and exceptions, tax auditing, tax planning, tax avoidance, double taxation and It includes issues related to tax accounting practices and prevention of taxation.
Course Methods and Techniques Güncel vergi kanunları üzerinden ders anlatımı yapılmaktadır, ayrıca örnek sorular çözülmektedir. Öğrencilere ödev verilerek grup çalışması ve bireysel çalışma yaptırılmaktadır.
Prerequisites and co-requisities None
Course Coordinator Instructor FATMA YAYLA
Name of Lecturers Instructor Fatma YAYLA
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Türk Vergi Sistemi, Prof.Dr.Doğan Şenyüz Prof.Dr.Mehmet Yüce Prof.Dr.Adnan Gerçek, 2018
Türk Vergi Sistemi, Prof.Dr. Nurettin BİLİCİ, 2013
Gelir İdaresi Başkanlığı, Mükellef Hizmetleri Daire Başkanlığı Güncel Vergi Rehberleri
SMMM Yeterlilik Sınavı Çıkmış Sorular
SGS Sınavı Çıkmış Sorular
Course Notes Face to face

Course Category
Social Sciences %30
Field %70

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 % 30
Assignment 1 % 20
Final examination 1 % 50
Total
3
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Mid-terms 1 10 10
Final examination 1 15 15
Total Work Load   Number of ECTS Credits 4 109

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Türk Vergi Sistemindeki kavramları bilir.
2 Mükellefiyet türlerini tanımlar ve karşılaştırır.
3 Gelir vergisi unsurlarını ve kurum kazancının vergilendirilmesini hesaplar ve uygular.
4 Türk Vergi Sisteminde kullanılan beyannameleri tanır.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Overview of the Taxation Process
2 Some Concepts and Explanations on Income Tax, Forms of Obligation in Income Tax
3 Determination of Income Elements – I Commercial Earnings
4 Determination of Income Elements – II Agricultural Earnings
5 Determination of Income Elements – III Self-Employment Earnings
6 Determination of Income Elements – IV Fees
7 Determination of Income Elements – V Real Estate Capital Revenues
8 Determination of Income Elements – VI Securities Capital Revenues
9 Determination of Income Elements – VII Other Earnings and Revenues
10 Declaration of Income, Assessment and Payment of Income Tax
11 Corporation tax
12 Value-added tax
13 General Review, Sample Question Solutions
14 SMMM Proficiency Exam Turkish Tax System question solutions

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 4 4 4 4 4 4 4 5
C1 5 4 4 4 4 4 4 4 5
C2 5 4 4 4 4 4 4 4 5
C3 5 4 4 4 4 4 4 4 5
C4 5 4 4 4 4 4 4 4 5

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=238700&curProgID=57&lang=en