Course Code & Number:

LAW 452

Course Title:

Turkish Tax Law

Level of Course:



(3+0+0) 3 TEDU Credits, 5 ECTS Credits

Catalog Description:

Constitutional Principles regarding Taxation in Turkey; Canon of Certainty/Legality of Taxes (No Taxation Without Representation Principle); Canon of Equality/Ability to Pay Principle. The principle of fair and moderate distribution of tax burden in the society. General Concepts of Turkish Tax Law, Tax Object, Tax Payer & The Liability To Pay Tax, Taxable Event, Tax Base, Tax Rates and Tariffs, Tax Reliefs. Turkish Tax System: Taxes On Income: Personal Income Tax, Corporate Income Tax. Taxes on Wealth: Real Estate Tax, Inheritance and Gift Tax, Motor Vehicles Tax. Taxes on Expenditure: VAT Value Added Tax, Excise Tax, Stamp Duty and Charges. Taxation Procedure in Turkey. Tax Disputes and Their Solution in Turkey. This course is conducted in Turkish

Pre-requisites & Co-requisites:

Pre-requisites: NONE
Co-requisites: NONE

Student Workload:

Prepared By:

Erol H. Çakmak