Language of Instruction |
Türkçe |
Course Type |
Required Courses |
Course Instructor(s) |
DOÇ. DR. DOĞAN GÖKBEL, DR. ÖĞR. ÜYESİ ÖZGE MUTLU |
Mode of Delivery |
The mode of delivery of this course is face to face |
Prerequisites |
There is no prerequisite or co-requisite for this course. |
Courses Recomended |
Constitutiuonal Law, Administrative Law, Criminal Law General Principles |
Recommended Reading List |
Vergi Hukuku (Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Cenker Göker); Vergi Hukuku (Yusuf Karakoç); Vergi Hukuku (Selim KANETİ, Esra EKMEKCİ, Gülsen GÜNEŞ, Mahmut KAŞIKÇI) |
Assessment methods and criteria |
1 midterm exam,1 final exam |
Work Placement |
N/A. |
Catalog Content |
Introduction; Sources of Tax Law and Interpretation of Tax Rules; Juristiction to Tax; Tax Obligation; Taxation Transaction; Termination of Tax Liability; Securing Tax Claim; Tax Offences and Penaltie; Remedies to Tax Disputes, History of Tax System; Income Tax; Subject and Liability; Commercial and Agricultural Earnings; Wages and Self-employment Earnings; Earning from Immovable Property; Securities; Other Earnings and Revenues; Declaration of Income; Corporation Tax; Tax Exclusion and Exemption; Determining of Taxable Income and Declaration; Value Added Tax; Estate Tax; Special Consumption Tax; Inheritance and Transfer Tax; Motor Vehicle Tax; Stamp Duty. |