HUK444

School of Law \ Law

2

3

Elective

Turkish

-

Law

The course on Turkish Tax Law explains the basic concepts of tax law, such as the creation, parties, and termination of the tax obligation, and outlines the legal framework of the tax system. In this course, the tax legislation in force in Turkey is examined, and the legal foundations and practices of taxes imposed on income, expenditure, and wealth are analyzed. Additionally, tax disputes and resolution methods are discussed, providing information about the judicial aspect of tax law.

1. Nurettin Bilici, Vergi Hukuku, Seçkin Yayıncılık
2. Osman Pehlivan, Genel Hükümler ve Türk Vergi Sistemi, Seçkin Yayıncılık

The aim of the Turkish Tax Law course is to help students understand the fundamental principles of tax law, as well as the structure and functioning of the tax system in Turkey. The course seeks to equip students with the ability to evaluate the creation of the tax obligation, the rights and responsibilities of taxpayers, and the resolution methods of tax disputes from a legal perspective. Additionally, the course aims to enable students to analyze tax legislation and offer insights into the legal issues they may encounter in practice.

1. Has a solid understanding of the basic concepts and principles of tax law.
2. Is knowledgeable about income, expenditure, and wealth taxes, which make up the Turkish tax system.
3. Applies appropriate solutions to legal issues by interpreting tax legislation.
4. Compares tax law with other branches of law.
5. Recognizes tax obligations and taxpayer rights.
6. Differentiates between the resolution methods and judicial processes for tax disputes.

Week 1: Basic concepts and sources of tax law, general structure of the Turkish tax system
Week 2: Subject of income tax, types of taxpayers, and income elements
Week 3: Commercial income, agricultural income, and self-employment income
Week 4: Wages, real estate capital income, and movable capital income
Week 5: Principles of declaration in income tax, determination of the tax base, and calculation of tax
Week 6: Scope of corporate tax, taxpayers, and tax base
Week 7: Exceptions, exemptions, and reductions in corporate tax (Midterm exam)
Week 8: Basic principles of value-added tax, taxation methods, and application area
Week 9: Special Consumption Tax, Banking and Insurance Transactions Tax, Stamp Tax
Week 10: Motor Vehicles Tax, Property Tax, and Inheritance and Transfer Tax
Week 11: Tax disputes, tax auditing, and tax crimes
Week 12: Relationship between tax law and other branches of law, current tax debates

• Midterm 40 %
• Final 60 %