Course Name Code Semester T+U Hours Credit ECTS
Tax Law MLY 202 4 3 + 0 3 4
Precondition Courses There is no prerequisite
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi CAHİT ŞANVER
Course Lecturers Dr.Öğr.Üyesi CAHİT ŞANVER,
Course Assistants Res.Asst. Fatih Yardimcioglu, Res.Asst. Hakan Yavuz, Res.Asst. Furkan Besel
Course Category
Course Objective Learning about Turkish Tax law and taxes in the Turkish Tax System
Course Content Introduction to the Turkish Tax law, The development of Turkish tax law, Income taxes, Wealth taxes, Value added tax
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Student defines constitutional principles of tax law and makes evaluations with respect to tax law Lecture, Question-Answer, Discussion, Testing, Homework,
2 Student defines the basic concepts of tax law with respect to meanings, time, and place. Discussion, Question-Answer, Lecture, Case Study, Homework, Testing,
3 Student explains basic concepts of taxation Lecture, Question-Answer, Discussion, Testing, Homework,
4 Student compares the ways which end tax liabilities Drilland Practice, Discussion, Question-Answer, Lecture, Homework, Testing,
5 Student explains tax crimes and penalties Lecture, Question-Answer, Discussion, Case Study, Testing, Homework,
6 Student evaluates tax conflicts and their resolutions. Group Study, Drilland Practice, Self Study, Case Study, Discussion, Question-Answer, Lecture, Testing, Homework,
7 Student defines taxable income and compares with the theories of income. Lecture, Question-Answer, Discussion, Drilland Practice, Homework, Testing,
8 Student defines the types of income, distinguishes one from the other, and decides which type of earnings belongs to which type of income Drilland Practice, Discussion, Question-Answer, Lecture, Case Study, Testing, Homework,
9 Student computes taxable income for the different types of income Lecture, Question-Answer, Case Study, Self Study, Discussion, Drilland Practice, Group Study, Homework, Testing,
10 Student compares taxation methods for the different types of income Group Study, Drilland Practice, Discussion, Question-Answer, Lecture, Case Study, Testing, Homework,
11 Student computes taxable income and tax base for different types of income under different scenarios Case Study, Lecture, Question-Answer, Problem Solving, Self Study, Discussion, Drilland Practice, Group Study, Testing, Homework,
12 Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax Drilland Practice, Discussion, Problem Solving, Question-Answer, Case Study, Lecture, Homework, Testing,
13 Student defines main principles of Value added Tax and computes Value added Tax Lecture, Case Study, Question-Answer, Problem Solving, Discussion, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Introduction to the Turkish Tax law
2 The development of tax law and The evaluation of taxation
3 Taxpayers obligations according to the law
4 Introduction to the Turkish Tax System
5 The development of the Turkish Tax System
6 Income tax law I
7 Income tax law II
8 Income tax law III
9 Mid-term Exam
10 Corporation tax law
11 Wealth taxes and Law (property tax, Motor vehicle tax, Inheritance and Gift Tax)
12 Value added tax I
13 Value added tax II
14 Special Consumption Tax
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Have knowledge on public administration (e.g. administrative sciences, bureaucracy, Turkish public administration, local government and comparative public administration), new management techniques (e.g. strategic management, performance management, human resource management), politics and sociology (e.g. political science, history of political thought, Turkish political life, sociology, social structure of Turkey, contemporary political movements and political parties), public law (e.g. Turkish constitutional law, administrative law) and private law, urbanization, environmental problems and environment legislation.
2 Using fundamental statistical package programs, making researches on academic and occupational issues, and gripping research processes.
3 Having potential and ability of development himself/herself on the career fields of public administration like governing, inspectorship and controllership.
4 Predominant on public law as well as private law, follows changes of legislations, comments legislations and adapts it to practice.
5 Having qualities for varying positions of management (for instance human resources, public relations, finance and inspection) in public organizations, political institutions, private sector and non-profit establishments.
6 Having different views for issues, facts and cases, having capacity of proposing solutions, and preparing program and decision drafts.
7 Following theoretical and practical developments in the fields of administration, law, politics, urbanization and environmental issues at national and international levels.
8 Following technologies of informatics, fundamental computer programs, information systems on administration and management field, and using them effectively.
9 Compatible for team work, having ability of taking initiative, open for innovative ideas and analytical thought.
10 Using Turkish properly, expressing himself/herself accurately and has ability of empathy.
11 Know at least one foreign occupational language.
12 Awareness of professional and scientific ethical codes.
Evaluation System
Semester Studies Contribution Rate
1. Ödev 10
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ara Sınav 70
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 3 48
Mid-terms 1 20 20
Quiz 2 20 40
Assignment 1 10 10
Total Workload 166
Total Workload / 25 (Hours) 6.64
dersAKTSKredisi 4