ECTS - Turkish Tax Legislation I

Turkish Tax Legislation I (MLY501) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Turkish Tax Legislation I MLY501 3 0 0 3 5
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Demonstration.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Nevzat Saygılıoğlu
Course Assistants
Course Objectives The aim of the course is to increase the general knowledge and skills of students about taxation procedures and transactions in accordance with the Turkish Tax Legislation.
Course Learning Outcomes The students who succeeded in this course;
  • Have an advanced level of basic theoretical knowledge related to the field of finance in order to obtain the practical gains.
  • It can identify the issues related to the field of finance by dealing with it within the framework of a method, and report and evaluate it from an analytical point of view.
  • Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it.
Course Content Definition of taxation law and legislation, funds, subject of tax, taxpayer, tax qualification, the case which causes tax, privilege, exemptions, tax assesment, rate card, imposition of a tax, notification, income realization, receipt, cancelment, prescription, tax amnesty.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Definition of Tax Law and Its Relationship with Other Law Branches
2 Legality Principle and Sources of Tax Law
3 Application of Tax Laws in Terms of Place, Time and Meaning
4 Taxation Process and Termination of Tax Claims
5 Taxpayer's Duties in Taxation
6 Midterm
7 Ways of Resolving Tax Disputes
9 General Framework of Income Tax and Taxation in the Concept of Commercial Activity
10 Taxes on expenditures (special consumption tax, value added tax, etc.) - judicial decisions
11 Subject of Corporate Tax, Taxpayer, Exceptions and Exemptions
12 Determination of Institution Profit and Submission of Declaration
13 General Framework of VAT Legislation
14 General and Collective Evaluation of the Turkish Tax System
15 Taxes on wealth (property tax etc.) - judicial decisions
16 general exam


Course Book 1. • Prof. Dr. Abdurrahman AKDOĞAN - VERGİ HUKUKU VE TÜRK VERGİ SİSTEMİ, (Temel İlke ve Esaslar, Vergileme ve Vergiler Hukuku, Uygulama Örnekleri), Gazi Kitabevi
Other Sources 2. Öğrenciler, sadece öğretim üyesinin derste anlattıklarında sorumlu tutulacaktır. Derslerde anlatılan konular hakkında daha geniş bilgi edinmek için birçok WEB sitesinden yararlanılabilir.

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 1 30
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 60
Toplam 3 130
Percentage of Semester Work 1
Percentage of Final Work 99
Total 100

Course Category

Core Courses X
Major Area Courses
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 Have advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains. X
2 He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view.
3 Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law
4 Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes. X
5 By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship.
6 Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it. X
7 Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of businesses with the knowledge and competence gained.
8 Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective.
9 Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues.
10 By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field.
11 It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events. X
12 While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the environment, cultural and moral values.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 3 16 48
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Homework Assignments 2 6 12
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 6 6
Prepration of Final Exams/Final Jury 1 5 5
Total Workload 71