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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.
The Sources of Taxes in Turkey. Power of Taxation and Tax Liabilities. The Basic Tax Concepts. Tax Payers and Tax Responsibilities. Periods in Taxation. Tax Collection and Expiration of Tax. Tax Disputes and Tax Compromise. Tax Exemptions and Tax Executions. Tax Crimes and Tax Penalties. Income Tax. Corporate Tax. Value Added Tax. Special Consumption Tax.
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