Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY547 - Taxes on Income	I. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	PROF. DR. CANATAY HACIKÖYLÜ
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	There is no recommended optional programme component for this course.
Recommended Resources	Akdoğan,A. (2025) Türk Vergi Sistemi. Gazi Büro Kitabevi
Work Placement	N/A
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Characteristics of Taxable income according to Turkish Personel income tax act
Week - 2		Types of income tax liability: Full and limited tax liability
Week - 3		Types of income
Week - 4		Commercial income
Week - 5		agricultural income
Week - 6		income of self employment
Week - 7		Wages, salaries
Week - 8		income of financial capital
Week - 9		income of fixed capital
Week - 10		other types of income and earnings
Week - 11		assesment and payment of tax, filing systems, types of returns
Week - 12		consolidation of income and annual tax return, deduction and tax credit system
Week - 13		personel income tax shedule
Week - 14		pay as you earn system, payment of tax, case studies on annual income tax return

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
1.Midterm Exam	1	40
Final Exam	1	60
Toplam (%)		100