ECTS - Public Finance - Tax (with Thesis)
Compulsory Departmental 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.
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.
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.