Turkish Tax System (ISL292) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Turkish Tax System ISL292 4. Semester 3 0 0 3 5
Pre-requisite Course(s)
Course Language Türkçe
Course Type Compulsory Departmental Courses
Course Level Lisans
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Sacit ÖNEN
Course Assistants
Course Objectives To introduce the students to tax law, to demonstrate applications of tax law
Course Learning Outcomes The students who succeeded in this course;
  • Student may learn Turkish Tax System and analyse the problems of TTS
Course Content Definition of the tax law, general rules of tax law, tax criminal law, tax execution law, tax judgment law and tax administration.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Commitment in Income Tax-Judicial Decisions
2 Commercial Earnings-Judicial Decisions
3 Agricultural Earnings&Salaries and Wages-Judicial Decisions
4 Self-employment Income-Income from Immovable Property-Judicial Decisions
5 Income from Movable Property-Other Earnings and Incomes-Judicial Decisions
6 Midterm exam
7 Income Tax Assesment-Judicial Decisions
8 Regulations Peculiar to Limited Taxpayers-Judicial Decisions
9 Corporate Tax-Judicial Decisions
10 Expenditure Taxes (Special Consumption Tax-Value Added Tax) -Judicial Decisions
11 Presentation
12 Other Expenditure Taxes (Customs Duty-Banking and Insurance Transaction Tax,etc.) -Judicial Decisions
13 Other Expenditure Taxes (Stamp Duty,etc.) -Judicial Decisions
14 Wealth Taxes (Motor Vehicle Tax-Inheritance and Succesion Tax) -Judicial Decisions
15 Wealth Taxe (Real Estae Tax,etc.) -Judicial Decisions
16 Final exam


Course Book 1. Bu derste vergi hukuku ile ilgili yazılmış tüm kitapların yanı sıra, ilgili konuda çıkmış yargı kararları incelenmektedir .

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 1 10
Presentation 1 10
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 40
Toplam 4 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration X
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. X
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) X
6 An ability to apply knowledge regarding functions of management. X
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations X
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility X
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) X
10 An ability to conduct research on management and reporting the outcomes with the related parties. X
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. X
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1) X
13 Having knowledge about law required by management. X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 1 14
Presentation/Seminar Prepration 1 10 10
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 127