ECTS - Public Finance - Tax (with Thesis)

Compulsory Departmental Courses

ISL555 - Research Methods (3 + 0) 5

Research designs, probability theories, hypothesis tests, reliability and validity of measurement, model construction, multiple regression, multivariate variance analyses, correlation, exploratory and confirmatory factor analysis and econometric models.

MLY500 - Seminar (0 + 0) 5

Presentation by doing research on any topic that is chosen together with the seminar instructor.

MLY599 - Thesis (0 + 0) 80

Literature search on a research subject in the field of Public Finance and Tax in accordance with the rules of scientific research, revealing hypotheses, analyzing and presenting the results as a thesis.

SBE-MLY-AE1FA1 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA2 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA3 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA4 - Departmental Elective (0 + 0) 5

SBE-MLY-GE1FA1 - Non-Departmental Elective (0 + 0) 5

SBE-MLY-GE1FA2 - Non-Departmental Elective (0 + 0) 5

Elective Courses

MLY501 - Turkish Tax Legislation I (3 + 0) 5

Definition of taxation law and legislation, funds, subject of tax, taxpayer, tax qualification, the case which causes tax, privilege, exemptions, tax assesment, rate card, imposition of a tax, notification, income realization, receipt, cancelment, prescription, tax amnesty.

MLY502 - Turkish Tax Legislation II (3 + 0) 5

Realization of the general structure of the Turkish tax mechanism in terms of income, wealth-wealth transfer and taxes; sales tax, corporate tax, motor vehicle tax, vehicle purchase tax, inheritance and transfer tax, the basic concepts of value-added tax laws (accounting, taxpayers, tax incidents, exemption-exception-discount tools, bases, tariffs, payment methods-time and place, etc).

MLY503 - Resolution of Disputes and Tax Jurisdiction (3 + 0) 5

Basic concepts and institutions of tax law, the elimination of tax receivables, durations, tax offenses and penalties, remedies, tax jurisdiction, the development of tax jurisdiction in Turkey, the structure and functioning of the tax judiciary institutions, tax judicial procedure and functioning.

MLY504 - Budget Systems (3 + 0) 5

Preparation of the Turkish budget system, implementation, monitoring (internal control and external audit) of the budget and political practice in Turkey, the analysis of the social and economic terms; additional budget and temporary budget applications.

MLY505 - Tax Problems in Developing Countries (3 + 0) 5

Public deficits encountered in devoloping countries and Turkey, the informal economy, financial instability and problems related to the restructuring of financial markets.

MLY506 - E-Commerce and Taxation (3 + 0) 5

Definition of e-commerce, e-commerce scope, taxation of e-commerce, international taxation problem, evaluation of tax law in terms of e-commerce, effect of e-commerce on Turkish tax law, taxes on e-commerce and income, value added in e-commerce tax applicability, e-commerce tax issues.

MLY507 - EU Tax Policies (3 + 0) 5

Turkey-EU relations, the economic dimension of EU-Turkey relations, the social dimension of EU-Turkey relations, EU tax harmonization and Turkey.

MLY508 - Tax Policy (3 + 0) 5

Principles of taxation, tax policies and the relationship of tax policies with economic growth and development, problems caused by policy inefficiency/shortage, microeconomic analysis of taxation, macroeconomic analysis of taxation, the effect of tax policies on taxpayers.

MLY509 - Financial Crimes Law (3 + 0) 5

The definition and framework of the concept of financial crime, financial crimes in the Turkish Penal Code, the crime of laundering the assets resulting from the crime, tax crimes, banking crimes, capital market crimes, foreign exchange crimes, financial management crimes, terrorism financing crimes, financial crimes in terms of new commercial law.

MLY510 - Customs Tax (3 + 0) 5

Basic concepts related to customs, the structuring of the customs authorities in Turkey, obligations on customs tax, exemptions, exceptions and general operations, entry regime, the determination of the customs value and control output regime, temporary output and returned goods, special customs regime, other customs regimes, customs fines, computerized customs procedures.

MLY511 - Taxation of Capital Companies (3 + 0) 5

Taxation of joint stock companies, taxation of limited liability companies, taxation of limited companies which are divided into capital shares.

MLY513 - Financial Law (3 + 0) 5

Financial markets, bank financing and banks, individual financing, lending, financing capital and financing through capital, financing through borrowing, other means of financing.

MLY515 - Tax Theory and Policy (3 + 0) 5

Conceptual definition of taxes, determination of the functions of taxes, types of taxes, principles and policies of taxation.