
| Course Code | : MHY602 |
| Course Type | : Area Elective |
| Couse Group | : Third Cycle (Doctorate Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
This introductory level tax course aims to provide an insight into the practical aspects of tax and accounting. The course will introduce the basics of tax, Turkish tax law and tax accounting applications to the students. These will be done with an emphasis on the view of tax as a strategic factor affecting business decisions. The course will introduce roles, organizations and potential career routes in tax as well.
This introductory level on taxation course focuses on the basic concepts and principles of taxation, components of Turkish Tax Law including personal income tax, coporate tax, consumption tax (VAT, Special Consumption Tax), taxes on wealth, inheritance tax, transfer tax, tax audit, taxation ethics, basic exemption and relief mechanisms, tax planning, tax evasion, tax consequences of transfer prices and tax accounting methods.