Course Name Code Semester T+U Hours Credit ECTS
Tax Law MLY 378 6 3 + 0 3 5
Precondition Courses There is no prerequisite
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi CAHİT ŞANVER
Course Lecturers
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. Case Study, Lecture, Question-Answer, Discussion, Testing, Homework,
3 Student explains basic concepts of taxation Lecture, Discussion, Question-Answer, Homework, Testing,
4 Student compares the ways which end tax liabilities Drilland Practice, Discussion, Question-Answer, Lecture, Testing, Homework,
5 Student explains tax crimes and penalties Lecture, Question-Answer, Discussion, Case Study, Homework, Testing,
6 Student evaluates tax conflicts and their resolutions. Group Study, Drilland Practice, Self Study, Case Study, Discussion, Question-Answer, Lecture, Homework, Testing,
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, Case Study, Lecture, Testing, Homework,
9 Student computes taxable income for the different types of income Lecture, Case Study, Question-Answer, Self Study, Drilland Practice, Discussion, Group Study, Homework, Testing,
10 Student compares taxation methods for the different types of income Drilland Practice, Group Study, Case Study, Question-Answer, Discussion, Lecture, Testing, Homework,
11 Student computes taxable income and tax base for different types of income under different scenarios Lecture, Discussion, Case Study, Self Study, Problem Solving, Question-Answer, Group Study, Drilland Practice, Testing, Homework,
12 Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax Drilland Practice, Discussion, Question-Answer, Problem Solving, Case Study, Lecture, Homework, Testing,
13 Student defines main principles of Value added Tax and computes Value added Tax Lecture, Case Study, Problem Solving, Question-Answer, Discussion, Drilland Practice, Homework, Testing,
Week Course Topics Preliminary Preparation
1 Introduction to the Turkish Tax law
2 The development of tax law
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 To research the functions, basic concepts and features of the international system; to learn the basic knowledge about the sub-topics of the international relations discipline.
2 Analyzing the developments in the political history of the world within the context of the cause-effect relations.
3 To improve the foreign language skills.
4 To analyze the Turkey´s foreign policy comprehensively in the cause-effect relations.
5 To analyze the theoretical approaches to the foreign policy analysis and the functions of the decision-making process.
6 To learn theoretical and methodological thinking and to observe the events from this framework
7 To analyze the social developments and conditions comparatively
8 To learn the basic principles and the issues of international law
9 To examine the theories of International Relations and to learn looking at international developments within the theoretical framework
10 To analyze the Turkey´s political life historically and chronologically
11 To learn the functions and the basic principles of domestic law
12 To analyze the establishment, structure and functions of international and regional organizations and their impact on the World politics
13 To analyze the reasons and solution models of the intra-state conflicts through examples
14 To research the issues of international security and the theoretical approaches relating to this field
15 To examine the events, occurring in the international system, within the theoretical perspective comparatively
16 To improve the analytical thinking skills about the international events
17 To learn the basic concepts and theories of Economics, Sociology, Political Science and other disciplines
18 To research the ideas of philosophers/thinkers who built the philosophical foundations of political science and to examine the contribution of these philosophical ideas to the disciplines of Political Science and International Relations
19 To gain basic computer skills
20 To gain the ability of planning, performing and composing of the scientific study individually
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
1. Ödev 10
2. Kısa Sınav 10
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 2 32
Mid-terms 1 10 10
Quiz 2 10 20
Assignment 1 5 5
Final examination 1 15 15
Total Workload 130
Total Workload / 25 (Hours) 5.2
dersAKTSKredisi 5