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HUK 340 - Turkish Tax System

Faculty of Business and Management Sciences · International Trade and Finance · Undergraduate

ECTS: 5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Dr. Öğr. Gör. İsmail GERÇEK

Course Objective

To provide information that will contribute to the understanding of tax law at national and international levels, and to provide students with basic undergraduate knowledge about the Turkish tax system.

Course Content

Sources of tax law, basic concepts, taxation process, tax disputes, tax crimes and penalties, basic issues related to the general structure of the Turkish tax system, income, wealth and expenditure taxes are discussed.

Required Resources

Lecture Notes prepared by the course instructor

Recommended Resources

1. Vergi Hukuku, D. Şenyüz, M. Yüce, A. Gerçek, Ekin Basım Yayın Dağıtım, Bursa, 2023

2. Türk Vergi Sistemi, D. Şenyüz, M. Yüce, A. Gerçek, Ekin Basım Yayın Dağıtım, Bursa, 2023

3. Vergi Hukuku, M. Öncel, N. Çağan, A. Kumrulu, C. Göker, Turhan Kitabevi, Ankara, 2022

4. Vergi Hukuku ve Türk Vergi Sistemi, A. Akdoğan, Gazi Kitabevi, 15. Baskı, Ankara, 2021

5. Turkish Tax Laws

Core Area Distribution

(34) Business and Administration%100

Teaching Methods

ExpressionQuestion-AnswerDiscussionExercise and PracticeBrain StormingCase StudyProblem Solving

Assessment & Evaluation

Oral ExamTesting (Essay / Tests: True-Falls, multiple-choice, short answer, matching)

ECTS / Workload

ActivityQuantityDuration (h)Total Workload
Course Duration (Including Exam Week)16348
Out of Class Study Period16348
Midterm111
Quiz200
Assignment000
Practice000
Final122

Course Schedule

WeekSubjectPreparation
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