Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY549 - Local Government Taxes	I. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	DOÇ. DR. ABDURRAHMAN TARAKTAŞ
Mode of Delivery	Face to face
Place of Delivery
Used Educational Platforms
Prerequisites	There are no prerequisites for this course or equivalent conditions
Courses Recomended
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Work Placement
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Introduction to Local Governments: Concept, Historical Development, and Functions
Week - 2		Financial Structure and Revenue Sources of Local Governments
Week - 3		Local Taxation Power and Fiscal Autonomy
Week - 4		Types of Local Governments and Constitutional–Legal Framework in Turkey
Week - 5		Municipal Revenues: Taxes, Fees, Charges, and Similar Financial Sources
Week - 6		Property Tax: Implementation Principles and Evaluation
Week - 7		Environmental Cleaning Tax and Advertisement Tax
Week - 8		Current Developments and Reform Proposals in Local Tax Practices
Week - 9		Comparison of Tax Practices in Metropolitan and District Municipalities
Week - 10		Participation Shares, Penalty Revenues, and Other Types of Local Income
Week - 11		Accrual and Collection Processes of Local Taxes
Week - 12		Problems and Solution Approaches in Local Tax Practices
Week - 13		International Comparisons: Local Taxes in EU Countries
Week - 14		Fiscal Sustainability and Good Governance in Local Governments

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