1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. KALE VOCATIONAL SCHOOL
  3. ACCOUNTING AND TAX DEPARTMENT
  4. 563 ACCOUNTING AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MVU 225TAX LAW AND PRACTICE3 + 03rd Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective The aim of this course is to enable students to learn the fundamental concepts of tax law, types of taxes, tax liability, and the emergence of tax debt, and to develop their skills in understanding basic tax procedures as well as performing tax calculation, declaration, and reporting processes at a practical level. Within the scope of the course, students are expected to interpret tax legislation, analyze tax practices, and carry out basic tax-related operations.
Course Content This course covers the fundamental concepts of tax law, the structure of the tax system, types of taxes, personal income tax, corporate tax, value-added tax (VAT), special consumption tax (SCT), tax liability and responsibility, tax base, tax rates, tax assessment, accrual and collection processes, tax penalties and disputes, tax declarations, and basic tax applications. The course aims to provide students with practical understanding of tax procedures through case studies and applications.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.

COURSE LEARNING OUTCOMES
1Explain the fundamental concepts of tax law.
2Distinguish between different types of taxes and their characteristics.
3Explain tax assessment, accrual, and collection processes.
4Develop basic interpretation skills of tax legislation.
5Gain analytical thinking and professional ethics awareness in tax practices.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16
LO 001              5 
LO 002              5 
LO 003              5 
LO 004              5 
LO 005              5 
Sub Total              25 
Contribution0000000000000050

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms14444
Final examination14444
Total Work Load

ECTS Credit of the Course





130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2026-2027 Fall1NAGİHAN ÖZKANCA ANDIÇ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester Mode of Delivery
MVU 225 TAX LAW AND PRACTICE 3 + 0 1 Turkish 2026-2027 Fall Face to Face
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. NAGİHAN ÖZKANCA ANDIÇ nandic@pau.edu.tr KMYO A0104 %
Goals The aim of this course is to enable students to learn the fundamental concepts of tax law, types of taxes, tax liability, and the emergence of tax debt, and to develop their skills in understanding basic tax procedures as well as performing tax calculation, declaration, and reporting processes at a practical level. Within the scope of the course, students are expected to interpret tax legislation, analyze tax practices, and carry out basic tax-related operations.
Content This course covers the fundamental concepts of tax law, the structure of the tax system, types of taxes, personal income tax, corporate tax, value-added tax (VAT), special consumption tax (SCT), tax liability and responsibility, tax base, tax rates, tax assessment, accrual and collection processes, tax penalties and disputes, tax declarations, and basic tax applications. The course aims to provide students with practical understanding of tax procedures through case studies and applications.
Topics
Materials
Materials are not specified.
Resources
Course Assessment
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes