
| Course Code | : MLY204 |
| Course Type | : Required |
| 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 course aims to develop the legal notion of tax law by examining the rights and obligations of the parties in the axis of the tax administration-taxpayer relationship, the ways of resolving tax disputes, the ways of auditing the taxpayer, the penal sanctions to be applied in case of non-fulfillment of obligations. In addition, it is aimed to make practical inferences by interpreting current tax legislation and jurisprudence.
Taxpayer's rights and obligations, ways of resolving tax disputes, ways of auditing the taxpayer, penal sanctions to be applied in case of non-fulfillment of obligations