| 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; Taxation Authority; Tax Liability; Taxation Procedures; Termination of Tax Debt, Securing Tax Debt; Remedies in Tax Disputes; Tax Offenses and Penalties; Historical Development of the Turkish Tax System; Income Tax: Subject, Taxable event, Liability, Commercial income, Agricultural income, Wages, Self-employment income, Real estate capital income, Securities income, Other gains and revenues, Tax assessment; Corporate Income Tax; Property Tax; Valuable Residence Tax; Inheritance and Transfer Tax; Motor Vehicles Tax; Value Added Tax; Special Consumption Tax; Stamp Duty; Fees. |
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