Course Code & Number
BA 281
Course Title
Turkish Tax System
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Sophomore
Semester:
Fall
Type of Course:
Elective
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite:
Pre-requisites: NONE
Co-requisites: NONE
Catalog Description
Basic structure of Turkish law system. Tax Procedure Law. Income Tax Law. Corporate Tax Law and Value Added Tax Law. Applications.
Course Objectives
This course introduces the basic structure of Turkish law system. Throughout the course, systematic analyses of Tax Procedure Law, Income Tax Law, Corporate Tax Law and Value Added Tax Law are demonstrated.
Course Learning Outcomes
Upon succesful completion of this course, a student will be able to
1. Summarize the main principles of Turkish tax legislation
2. Demonstrate basic knowledge of income tax, corporate tax, value added tax and consumption tax regulations
3. Identify recent issues and problems in these areas
4. Analyze tax law practice and deal with problems in practice
Recommended Reading
1. Turkish Tax Legislation
2. Related journal articles and publications