TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT702 |
| Name | Overview of the Turkish Tax System |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of the course is to provide basic information about the general appearance of the Turkish tax system in terms of tax legislation and budget realizations and to enable students to make a general evaluation.
Course Content
In the course, the Turkish tax system will be systematically discussed in terms of the laws in force, tax types will be explained in general terms within the framework of legal regulations, and the topics will be conveyed by taking into account the share of tax revenues and tax types in budget revenues.
Course Precondition
There are no prerequisites
Resources
Türk Vergi Sistemi, Doğan Şenyüz ve Diğerleri, 2025, Ekin Yayınevi Türk Vergi Sistemi, Nurettin Bilici, 2025, 48.baskı, Savaş Yayınları
Notes
Türk Vergi Sistemi, Doğan Şenyüz ve Diğerleri, 2025, Ekin Yayınevi Türk Vergi Sistemi, Nurettin Bilici, 2025, 48.baskı, Savaş Yayınları
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the general view of the Turkish tax system |
| LO02 | Explains the general distribution of taxes |
| LO03 | Analyzes tax types and sizes, their place and importance in the Turkish tax system. |
| LO04 | Understands the importance of collected taxes in budget revenues. |
| LO05 | Have basic information about taxes. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | 5 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Difference between Turkish tax system and Turkish tax legislation | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Definition of Tax and classification of taxes | reading | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 3 | General view of taxes in the Turkish tax system and their distribution within the general budget | reading - research | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Income tax from a theoretical perspective and legal regulation-I | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Income tax from a theoretical perspective and legal regulation-II | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Corporate tax from a theoretical perspective and legal regulation-I | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Corporate tax from a theoretical perspective and legal regulation-II | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Value Added Tax system and its functioning | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Excise tax and its functioning | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Taxes included in the Expenditure Taxes Law and their functioning | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Other indirect taxes and their functioning | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Real estate tax, Valuable residence tax and its functioning | reading-research | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 14 | Motor vehicle tax and its functioning | reading-research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Inheritance and Transfer Tax and its Process | reading - research | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Performans Değerlendirmesi |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 6 | 84 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 162 | ||
| Total Workload / 25 (h) | 6,48 | ||
| ECTS | 6 ECTS | ||