Information Package / Course Catalogue
Analysis of Turkish Tax Law
Course Code: BFN534
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

To get legal, theoretical and practical informations related to tax applications by drawing a general framework of the existing legal structure arranging the Turkish tax system, explain the concepts related to taxation, give the necessary informations about obligatory duties and tax liabilities in terms of administration and taxpayer and by introducing taxation regime under the Turkish Tax System on the basis of the basic information about taxation.

Course Content

To get theoretical and practical informations related to tax applications by giving necessary information about taxes on income in the Turkish Tax System and demonstrating taxation practices under the Turkish Tax System with the help of case studies

Name of Lecturer(s)
Learning Outcomes
1.To be able to explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction
2.To be able to make the distinction between adjective tax law and substantive tax law
3.To be able to align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law
4.To be able to express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation
5.To be able to interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes
Recommended or Required Reading
1.Main Reference: Mehmet TOSUNER ve Zeynep ARIKAN, Vergi Usul Hukuku, İzmir, 2012.
2.Supplementary Reference: Beyanname Düzenleme Kılavuzu 2013, Maliye Bakanlığı Hesap Uzmanları Kurulu
Weekly Detailed Course Contents
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