Information Package / Course Catalogue
Turkish Tax System
Course Code: BTS301
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: Students must have to complete their internship within the required time and properties. The required rules are describes at the Adnan Menderes University, Sultanhisar Vocational School, Student Internship Instructions.
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

The aim of this course is to inform the students of Banking Finance Department about general principles and principles of Turkish Tax System and central and local tax applications in the system.

Course Content

Taxes and Related Obligations Definitions and Concepts, Binding and Non-Binding Sources of Tax Law, Parties of Tax Relations, Tax Management. Taxpayer and Tax Responsible, Taxation Process I (Evaluation and Accrual). Taxation Process II Reasons Ending Tax Debt Payment and Other Reasons, Tax Duties, Tax Audit and Judicial Income Tax Corporate Tax, Value Added Tax, Special Consumption Tax Inheritance Tax, Motor Vehicle Tax, Municipal Tax and Real Estate Tax and Stamp Tax and Fees.

Name of Lecturer(s)