Course Title Course Code Program Level
TURKISH TAX SYSTEM ULT202 International Trade and Finance B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 84 126 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Recommended Optional Programme Component
Course Objectives The purpose of this course, students revenues, expenditure and taxes on wealth of theoretical and application features is explained in general.
Course Content In this course, which is in force in Turkey indirect (KDV, SCT), direct (Income and Corporation Taxes) and wealth taxes overall theoretical structure and operation are described.
Learning Outcomes (LO) 1 - Income and corporation taxes and the Value-Added Tax and Special Consumption Tax payers understand, 2 - the subject of tax, imposition, accrual and payment and privileged position to comprehend featured with time, 3 - Declaration of administration time, when tax installments and learning all sorts of relations with the tax office.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week In general, the Turkish Tax System, historical development. Classification of taxes.
2. Week Income Tax; Subject, the taxpayer, exemptions and exceptions.
3. Week Income Tax: Imposition, accrual and payment time, simple procedure.
4. Week Income Tax: commercial, agricultural and real estate capital gains taxation of gains
5. Week Income tax: the taxation of capital income securities; revenue collection and discounts.
6. Week Corporate Tax: Topic, payer, exemptions and exceptions,
7. Week Corporate Tax: Gain and calculation of the tax base, imposition, accrual and payment time.
8. Week MID-TERM
9. Week KDV: Topic, payer, exemptions and exemptions, tax tariff
10. Week KDV: Calculation of tax rebates and tax refunds
11. Week SCT: Topic, payer, exemptions and exemptions, tax tariff
12. Week SCT: Tax calculation of rebates and tax refunds
13. Week Other Taxes: Estate Tax, the overall presentation
14. Week Other Taxes: General presentation of Motor Vehicle Tax
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Lecture notes, presentation slides
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)


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* Degree of Contribution: 1 Very Low 2 Low 3 Medium 4 High 5 Very High