Course Name Code Semester T+U Hours Credit ECTS
Turkish Taxs Sytem and Current Problems MLY 513 0 3 + 0 3 6
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Optional
Course Coordinator Prof.Dr. TEMEL GÜRDAL
Course Lecturers
Course Assistants Arş. Gör. Furkan Beşel
Course Category
Course Objective Provide a detailed examination of the taxes in force in Turkey and their views about the problems in the application of information and comment on the evaluation of the students to develop an ability.
Course Content The history of the Turkish tax system and applicable taxes related to the classification of advanced information.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Types of income subject to income tax, liabilities, together with the elements of types and methods of trespit base definitions and discusses the problems of Lecture, Question-Answer, Discussion, Testing, Homework,
2 Based on different assumptions regarding different types of revenues from income tax calculations and analyze application problems Lecture, Question-Answer, Discussion, Testing, Homework,
3 Corporate tax revenue, liabilities, types, exceptions, and evaluate the effects of Lecture, Question-Answer, Discussion, Testing, Homework,
4 VAT issue, bases, exemptions and assess their effect on Lecture, Question-Answer, Discussion, Testing, Homework,
5 SCT topic, bases, exemptions and assess their effect on Lecture, Question-Answer, Discussion, Testing, Homework,
6 The Turkish tax system, taxes, taxpayers, rate base, subject, exception, exemption and discuss problems in terms of the calculation of Lecture, Question-Answer, Discussion, Testing, Homework,
Week Course Topics Preliminary Preparation
1 The history and classification of the Turkish tax system applicable taxes
2 Information on taxes on income and income tax liability concept
3 Analysis in relation to the base value determination and implementation of commercial gain
4 Agricultural earnings and wages base value determination
5 Self-employment income, real estate, and other gains and iratlara analysis in relation to income from movable property
6 Assessment of income tax, the statement, the debate about the collection of revenues
7 Midterm exam
8 Income tax rate, the calculation and analysis in relation to the payment of
9 Analysis in relation to corporation tax
10 Analysis and evaluation to VAT
11 Examination and evaluation of taxes on consumption,
12 Examination and evaluation of tax on motor vehicles,
13 Inheritance and gift tax examination and evaluation,
14 Examination and evaluation of real estate taxes,
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems. X
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory. X
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc. X
4 An ability to understand subjects of public expenditure and public debt X
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector X
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
8 Teach a foreign language X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 50
1. Kısa Sınav 50
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 20 20
Assignment 1 15 15
Total Workload 147
Total Workload / 25 (Hours) 5.88
dersAKTSKredisi 6