Course ID:
Course Code & Number
LAW 452
Course Title
Turkish Tax Law
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 5 ECTS Credits
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Pre-requisites: PSIR 263 OR LAW 263
Co-requisites: NONE
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.)
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