Course Name Code Semester T+U Hours Credit ECTS
Public Finance MLY 315 5 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator
Course Lecturers
Course Assistants
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, Testing,
2 Student defines the basic concepts of tax law with respect to meanings, time, and place. Lecture, Testing,
3 Student explains basic concepts of taxation Lecture, Question-Answer, Testing,
4 Student compares the ways which end tax liabilities Lecture, Question-Answer, Discussion, Testing,
5 Student explains tax crimes and penalties Lecture, Question-Answer, Discussion, Testing,
6 Student evaluates tax conflicts and their resolutions. Lecture, Discussion, Case Study, Testing,
7 Student defines taxable income and compares with the theories of income. Lecture, Discussion, 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 Lecture, Discussion, Testing, Homework,
9 Student computes taxable income for the different types of income
10 Student compares taxation methods for the different types of income
11 Student computes taxable income and tax base for different types of income under different scenarios
12 Student compares subject, taxpayer, and tax base of incoem taax with those of corporate tax
13 Student defines main principles of Value added Tax and computes Value added Tax
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 AKSOY Ş., (2004), Vergi Hukuku, İstanbul, Filiz Kitapevi.
Öncel M. ve diğerleri (2007), Vergi Hukuku, Ankara, Turhan Kitapevi.
Kirbaş Ş., (2005), Vergi Hukuku, Ankara, Siyasal Kitapevi.
Order Program Outcomes Level of Contribution
1 2 3 4 5
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 75
1. Kısa Sınav 10
1. Ödev 5
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)
Total Workload 0
Total Workload / 25 (Hours) 0
dersAKTSKredisi 5