Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3ISL241The Turkish Tax System2+0+02421.04.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Business
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
Prerequisites and co-requisities None
Course Coordinator Asist Prof. Beylem ÇELİK beylem.akkus@gedik.edu.tr
Name of Lecturers Asist Prof.Dr. BEYLEM ÇELİK
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
Pehlivan, O. (2024). Türk vergi sistemi. Celepler Matbaacılık.
Saraçoğlu, F. (2023). Vergi hukuku ve Türk vergi sistemi. Seçkin Yayıncılık.
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 % 40
Final examination 1 % 60
Total
2
% 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 4 56
Mid-terms 1 10 10
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 5 128

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Gelir ve geliri açıklayan teorileri bilir.
2 Mükellefiyet türleri hakkında bilgi sahibi olur.
3 Ticari kazanç, Zirai Kazanç, Ücret, Serbest Meslek Kazancı, GMSİ, MSİ ve diğer kazanç ve iratların vergilendirilmesini uygulayabilir.
4 Türk Vergi Sisteminde kullanılan beyannameleri bilir.
5 Kurum kazancının vergilendirilmesini uygulayabilir.

 
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
All 4 4 4 3 3 3 3 3 5 3
C1 4 4 4 3 3 3 3 3 5 3
C2 4 4 4 3 3 3 3 3 5 3
C3 4 4 4 3 3 3 3 3 5 3
C4 4 4 4 3 3 3 3 3 5 3
C5 4 4 4 3 3 3 3 3 5 3

  bbb

  
  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=265036&curProgID=5735&lang=en