Information Package / Course Catalogue
Taxpayer Rights and Obligations
Course Code: MHY515
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

Gaining knowledge and skills related taxpayers rights and obligations, equipping ability to interpret the resources of taxpayers rights, gaining to discern about types and protection of taxpayer rights

Course Content

General taxpayer rights: Right to be served fair, equal and respectful, Right to be informed, Right to appeal: Administrative and judicial application Right to privacy of taxpayer information; Right to certainty in taxation; Right to secrecy of private life; Right to be represented,Rights in imposition and collection of tax: Tax return with reservation, Compunction, Cancellation, Tax offence allowance, Rights in audit of tax,Rights in administrative and judicial remedies: Accordance, Correcting errors; Right to a fair trial, Right to remain silent subjects will be handled

Name of Lecturer(s)