This course aims to teach the tax obligations, tax planning processes, and tax practices of businesses. It enables students to analyze the effects of income tax, corporate tax, value-added tax, and other fiscal obligations on business activities. The impact of tax legislation on business decisions is examined, while issues such as tax compliance and tax risk management are also discussed. In addition, the implications of national and international taxation practices for businesses are evaluated.

The course begins with the fundamental concepts of taxation and its importance for businesses. Income tax, corporate tax, value-added tax, and withholding tax practices are examined in detail. Tax planning, tax compliance, and tax audit processes in businesses are discussed. Tax incentives, tax advantages, and the management of business tax burdens are evaluated. Furthermore, international taxation practices and the effects of double taxation agreements on businesses are analyzed.