Akademik Dersler - İçerik

Presents the fundamentals of tax law.
Expresses the historical development of tax law.
Identifies the place of tax law in the law system.
Reveals the relationship between tax law and other law branches.
Identifies the sources that originate the rules of taxation.
Explains the binding nature of the sources of tax law.
Explains the parties to the taxation process, the rights and duties of the taxpayer, the rules related to the emergence and termination of the tax debt.
Expresses the scope of the tax obligation and the persons who fulfill the tax obligation.
Identifies the emergence of tax debt and the situations in which it expires.
Explains the rules regarding the collection of tax debt by force and the protection of tax revenues.
Explains the regulations on tax crimes and penalties and the resolution of tax disputes.
Defines tax offenses and penalties.
Determines the remedies of tax disputes.
Explains the regulations concerning tax dispute settlements through the courts.
Classifies the taxes in the Turkish tax system and presents their historical development.
Explains the taxes levied on income.
Defines the subject of income tax, the taxable event and the taxpayer.
Differentiates the elements of income and determines the taxable income.
Explains the fundamental elements of corporate income tax, reveals the taxable income.
Explains the fundamental elements of taxes on wealth.
Reveals the elements of property tax.
Explains the inheritance and transfer tax.
Explains the elements of motor vehicle tax and taxation procedures.
Explains the taxes levied on expenditures.
Defines the subject, taxpayer and tax base of value added tax and special consumption tax; reveals tax reliefs.
Explains the fundamental elements of stamp duty and fees.