Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
HUK857 - Tax Law	III. YEAR	3 +0	8.0

Language of Instruction	Türkçe
Course Type	Required Courses
Course Instructor(s)	DOÇ. DR. DOĞAN GÖKBEL, DR. ÖĞR. ÜYESİ ÖZGE MUTLU KÖSE
Mode of Delivery	The mode of delivery of this course is face to face.
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	Constitutiuonal Law, Administrative Law, Criminal Law General Principles
Recommended Resources	Vergi Hukuku (Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Cenker Göker)
Work Placement	N/A.
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Introduction and historical development
Week - 2		Sources of tax law and interpretation of tax rules
Week - 3		Taxation authority I
Week - 4		Taxation authority II
Week - 5		Tax liability
Week - 6		Taxation procedures I
Week - 7		Taxation procedures II
Week - 8		Termination of tax debt I
Week - 9		Termination of tax debt II
Week - 10		Securing tax debt
Week - 11		Remedies in tax disputes I
Week - 12		Remedies in tax disputes II
Week - 13		Tax offenses and penalties I
Week - 14		Tax offenses and penalties I
Week - 15		Historical development of the Turkish tax system
Week - 16		Income tax: Subject, taxable event, liability
Week - 17		Taxation of commercial income
Week - 18		Taxation of agricultural income
Week - 19		Taxation of wages and self-employment income
Week - 20		Taxation of real estate capital income and securities income
Week - 21		Other gains and revenues
Week - 22		Assessment of income tax
Week - 23		Corporate income tax: Subject, taxable event, liability, tax reliefs
Week - 24		Corporate income tax: Determining the tax base and assessment of tax
Week - 25		Property tax, valuable residence tax
Week - 26		Inheritance and transfer tax, motor vehicles tax
Week - 27		Value added tax, special consumption tax
Week - 28		Stamp duty and fees

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
Toplam (%)