Course Details

Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
7BA409TAX LAW AND TURKISH TAX LAW SYSTEM3+0+03512.09.2025

 
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program BUSINESS ADMINISTRATION
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course Understanding the general structure of the Turkish tax system.
Recognizing tax law and regulations applied in Turkey.
Developing skills for analyzing practical tax-related problems.
Course Content This course focuses on the conception and the scope of tax law and rules applied in Turkey. This course covers the fundamental of the sources of tax law; the application of tax law; taxation process; tax offenses and penalties; tax trial law themes. This course aims at explaining the general structure of Turkish Tax System by giving information about income, expenditure and wealth taxes and to gain skills at analyzing of tax problems in practice.
Course Methods and Techniques -
Prerequisites and co-requisities None
Course Coordinator Associate Prof.Dr. FATMA SELEN MADENOĞLU
Name of Lecturers Asist Prof.Dr. KÜBRA ŞİMŞEK
Assistants Research Assist. MAHİR ALPER BİLGİCİ
Work Placement(s) No

Recommended or Required Reading
Resources Basic Concepts and Principles of Tax Law (LO1) Application Process of Tax Law (LO2, LO3) Tax Offenses and Penalties (LO1, LO2, LO3, LO4) Income, Expenditure, and Wealth Tax (LO1, LO3) Tax Problems in Practice (LO2, LO4)
Course Notes -
Documents -
Assignments -
Exams -

Course Category
Mathematics and Basic Sciences %0
Engineering %0
Engineering Design %0
Social Sciences %100
Education %0
Science %0
Health %0
Field %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı 1 % 40
Yarıl yılSonu Sınavı/Dönem Projesinin Başarı Notuna Katkısı 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Belirsiz 6 6 36
Yazılı Sınav 1 30 30
Sınıf İçi Aktivitesi 14 3 42
Okuma 14 1 14
Final Sınavı 1 30 30
Total Work Load   Number of ECTS Credits 5 152

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explain the tax law and rules applied in Turkey.
2 Explain the application process of the tax law applied in Turkey.
3 Compare the application processes of different taxes, such as income, expenditure, and wealth.
4 Interpret tax law-related problems faced in practice.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Basic Concepts and Principles of Tax Law - -
2 Application Process of Tax Law - -
3 Tax Offenses and Penalties - -
4 Income, Expenditure, and Wealth Tax - -
5 Tax Problems in Practice - -

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
All 3 4 3 1 3 3 3 2 4 3
C1 3 3 2 1 2 3 3 1 4 2
C2 4 4 3 1 3 3 3 1 4 3
C3 4 4 3 1 3 3 3 2 4 3
C4 3 5 4 2 3 4 3 2 5 3

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant

  
  https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=79314&lang=en