The aim of this course is to enable students to understand the conceptual framework, constitutional principles, and legal structure of the taxation process from an analytical perspective by examining the theoretical and normative foundations of tax law. Within the scope of the course, fundamental institutions such as the sources of tax law, the parties to the tax relationship, the taxable event, and the assessment, notification, and accrual of tax receivables are examined within the doctrinal and positive law contexts. The course aims to equip students with the competence to resolve tax disputes and practical problems using legal methods by grasping the general theory of tax law.

This course covers fundamental topics such as the definition, scope, and relationship of tax law with other branches of law; the sources and interpretation methods of tax law; the constitutional limits of taxation authority; the principles of legality, equality, generality, and taxation according to financial capacity; the concept of person and tax liability in tax law; the taxable event; the assessment, notification, and accrual of tax receivables; types and classification of taxes; and periods and statutes of limitations in tax law.