You don't need to enter an iTunes gift code code, you can use your credit card as a payment method instead - iTunes gift cards are not available in all countries, and they are country-specific (you wouldn't be able to use one that was issued in another country).
If you want to download any content from the store then yes, you will need to use an Apple id (also referred to as iTunes account).
If you don't have a credit card and iTunes gift cards aren't available in your country (if they are then you can get them from Apple, and possibly supermarkets, electronic shops etc) then there are instructions on this page for how to create a new account without giving a credit card number (which should allow you to download free items) : http://support.apple.com/kb/HT2534