
| Course Code | : MLY302 |
| Course Type | : Non Departmental Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
The aim of the Turkish Tax System II course is to provide students with an in-depth understanding of the complex structure of tax laws and practices in Turkey. This course focuses on topics such as tax planning, tax auditing, and tax law, with the goal of developing students' analytical thinking skills. Students will gain the ability to evaluate the economic effects of the tax system, the understanding of justice in taxation, and the societal implications of tax policies.
The Turkish Tax System II course is a comprehensive program designed to delve deeper into the tax practices and systems in Turkey. This course aims to provide students with the necessary information to understand key topics such as tax types, determination of tax liability, tax declarations, and tax audits.The course content primarily focuses on major tax types. Detailed examinations of income tax, corporate tax, value-added tax, and special consumption tax will be conducted, along with discussions on the calculation methods and application processes for these taxes. Students will gain insights into how tax liability is determined, the obligations of taxpayers, and the emergence of tax liability.Additionally, the preparation processes and requirements for tax declarations will form a significant part of the course. Tax audits, audit processes, audit types, and audit outcomes will also be thoroughly addressed. Principles of tax law, tax disputes, and solutions to these disputes will be included in the course material as well.Finally, the course content will encompass the economic effects of the tax system and its societal implications. In this context, students will acquire the knowledge and skills necessary to comprehensively understand the functioning and applications of Turkey's tax system. The Turkish Tax System II course aims to assist students in specializing in the field of taxation in their future careers and effectively evaluating tax policies.