
| 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 |
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
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