At the end of this course, the students; 1) Knows the basic concepts and principles of tax law. 2) Learns the subject of tax offenses and penalties, compares them with criminal law and establishes connections with current life. 3) To have information about administrative and judicial solutions of tax disputes and to find ways to solve the problems that they will face in practice. 4) Learns the systematic of tax execution and finds the opportunity to compare with other enforcement practices. 5) Understands the rights and obligations of the taxpayer. 6) Have detailed information about taxation processes and processes. 7) Learns the principles of taxation.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION
The subject of tax law course, its sources, application of tax in terms of time and place, parties of tax (Tax Administration - Taxpayer), the event that gives rise to tax, tax assessment, notification and collection, tax audit, durations in tax law, protection of tax receivables, tax disputes and solution, tax offenses and penalties, Turkish Tax System. Taxes on income (income tax, corporate tax), taxes on expenditures (value added tax, special consumption tax), customs tax, stamp tax, bank transactions tax, taxes on wealth (motor vehicles, real estate, inheritance and inheritance taxes)
