MLY105 - Introduction to Law (2 + 0) 4


MLY101 - Public Finance I (3 + 0) 5

The investigation of economic, social and financial activities regarding public finance; the legal, economic, social, technical sides of issues related to the expenditures of government and the income that will meet these expenditures.

MLY102 - Public Finance II (3 + 0) 7

The theory of public finance; classification of public incomes according to different criteria; types of public income; tax concept and tax theories; taxation techniques; taxation principles; income, wealth and spending taxes; taxation systems; development and present situation of Turkish tax system; debt policy and debt management.

MLY104 - Civil Law (4 + 0) 7

Introductory provisions of the Civil Code, the concept of 'right' classification of rights and its consequences.

MLY201 - The Theory of Finance (3 + 0) 6

The fundamental theories that have separated finance from economics to develop as an independent field of research.

MLY203 - Budget and Public Finance (3 + 0) 5

Description and nature of the budget; the evolution of budget; development of budgeting and budgeting systems; budget functions; budgeting principles: classical and modern budgeting principles; deviation from budget guidelines; budget concepts and theory of industrial budgets; budgeting process: preparation of the budget, its restoration

MLY209 - Introduction to Constitutional Law (3 + 0) 5

Fundamental concepts of constitution law in comparison with liberal western democracy systems; constitution, structure and amendment of the constitution, constitutionality, government, sovereignty, the concept of state, state forms, governmental bodies (government regimes), constitutional state and constitution movements, legislative-executive

MLY212 - Introduction to Administrative Law (3 + 0) 5

Concept of administration and Turkish Administrative Organization; both central and local administration processes regarding recent amendments in rules and regulations; the notion of public officials and rights and responsibilities in relation to this notion and disciplinary proceedings under the light the State Council?s judgments; the concept of

MLY202 - The Theory of Taxation (3 + 0) 6

Definition, nature and importance of tax concept; purposes of taxation; tax technique; tax classification; income tax: income tax and corporation tax; expenditure taxes: treatment taxes and private consumption tax; wealth tax: taxes on wealth, transfer of wealth and increase in wealth; taxation principles; the effects of taxation on income distrib

MLY208 - Commercial Law (3 + 0) 5

Concept of business law, concept of merchant, commercial business, commercial judgment, commercial judgment, trade register, trade book, trade name, business name, unfair competition.

MLY214 - Introduction to Law of Obligations (3 + 0) 5

The general principles covering law of obligations, namely the formation of contracts, offer and acceptance, capacity, material and immaterial mistake, fraud, duress, legal cause, contractual obligation, freedom of contract, limitations of the freedom of contract, public order and mandatory provisions, concept of debt, the law of responsibility,

MLY301 - Tax Law (3 + 0) 6

Tax concept; sources of tax law, constitutional principles of taxation; exemption and exemption concepts in tax law; comment on tax law, qualification and laws of proof; parties to taxation: tax administration, liable and responsible; terms in tax law and causes of coercion; taxation process: the event that gives birth to the tax,

MLY303 - History of Finance (2 + 0) 5

State concept and historical development, historical evolution process of local governments, evolution of public entrepreneurship, fund system and fund economy, development of public expenditures, historical development of public revenues, historical development of treasury management and budget historical evolution, public accounting historical

MLY206 - Criminal Law (3 + 0) 5

Selected topics in substantive criminal law: principles underlying the definition of crime such as the requirements of actus reus and mens rea and general doctrines such as ignorance of fact and ignorance of law, causation, attempt, complicity and conspiracy; principles of justification and excuse with particular attention to the doctrines of

MLY313 - European Union Law (3 + 0) 5

An overview of the law and politics of the EU, covering the institutional, constitutional and substantive aspects of European integration; an outline of the structures of the European Union, its law-making processes, and the relevant case law on free movement, citizenship, and fundamental rights; questions about the dynamics and direction of integ

MLY315 - Financial Analysis Techniques (3 + 0) 5

The practical application of financial statement analysis; the key analytical skills involved in reading and interpreting the financial position of a firm using financial statements, knowledge of the industry and information about the marketplace to make better business decisions; how to extract meaningful information from the financial statements

MLY317 - Securities Law (3 + 0) 5

Questions concerning negotiable instruments, namely the registered bill, bill payable to bearer, bill payable to order, debenture, bill of exchange, endorsement, guaranty of a negotiable instrument, prescription, bill of depth promissory note, check, bill of wares, in light of the related articles of the Turkish Code of Commerce.

MLY407 - Tax Practices (3 + 0) 5

Overview of the Turkish tax system; classification of taxes: income, expenditure and wealth taxes; taxes on income: income tax, corporation tax; income and tax in the corporation tax, revenue elements, forms of liability, reductions, exceptions and exemptions; taxes, declarations, tariffs, levies and collections in income and corporation tax; tax

MLY406 - Tax Accounting II (3 + 0) 5

Accounting and reporting of commercial profit and financial profit concepts, additions to tax base, discounts, disallowed expenses and non-taxable income; examination of balance sheet and income statement items in terms of tax legislation, accounting of tax incentives and penalties.

MLY312 - Corporate Law (3 + 0) 5

Various forms of business enterprises, including unlimited liability partnerships, limited liability partnerships, private and public limited liability companies, and cooperatives; issues such as the formation, functioning, and dissolution of such business enterprises, relations of the partners/shareholders with each other and with the partnership

MLY314 - History of Turkish Finance (3 + 0) 5

The linkage between the economic policy and the public budget: general introduction; public revenues and public expenditures in the post-World War I period and during the War of Independance; economic policy and public budget in the 1920's; public budget in times of etatism; economic problems during the World War II and the new taxes; restructur

MLY316 - Foreign Trade and Financing (3 + 0) 5

An introduction to the theory of international trade and finance with applications to current policy issues; the basic tools to understand what determines the flow of goods across countries, i.e. international trade, and what determines the flow of savings and investments from one country to another, i.e. international finance; applications to

MLY318 - Portfolio Management (3 + 0) 5

Techniques available to assist the investor in making the risk/return trade-off; principles of modern portfolio theory; asset pricing under the capital asset pricing model and the arbitrage pricing model; asset allocation; use of derivative securities in portfolio insurance; valuation of fixed income securities and interest rate risk management in

MLY320 - Labor and Social Securities Law (3 + 0) 5

The history of labour law; fundamental concepts of labour law (the employee, the employer, the apprentice, the trainee, the employers? representative, the subcontractor, the workplace and the enterprise); the contract of employment, fundamental elements and types of the employment contract, validity and nullity of the employment contract, the

MLY403 - Financial Audit I (3 + 0) 5

The nature and scope of financial control; importance and necessity of financial control; budget audit: supervision of public expenditures, supervision of public incomes; supervision of funds; supervision of the SEEs; supervision of local authorities.

MLY411 - Research Techniques (3 + 0) 5

Scope and importance of research methods as a discipline; thinking, science and research concepts; types of research; phases of scientific research; observation techniques: documentary observation, live observation; use of libraries; systematic analysis; identification and classification, hypothesis, testing and theory; comparative method; retriev

MLY415 - Financial Law (3 + 0) 5

General principles of financial law.

MLY417 - EU Tax System (3 + 0) 5

The main topics of international taxation, overview of Turkish tax system, income, wealth, spending tax in Germany, France, England, Italy, Belgium, Netherlands, USA tax systems and similarities and differences between them.

MLY404 - Financial Audit II (3 + 0) 5

The subject of financial audit, administrative audit, judicial auditing, legislative audit, the financial audit in Turkey.

MLY412 - Current Finance Problems (3 + 0) 5

Analysis of the current financial subjects with theoritical backgrounds specially related with Turkey; Turkish budget system implementation and results, financial public institutions in Turkey, Turkey and the EU, the global financial crisis and fiscal policies.

MLY414 - Turkey-EU Financial Relationship (3 + 0) 5

Turkey-EU Relations, economic dimension of Turkey-EU relations, social dimension of Turkey-EU relations, public finance in the EU and Turkey, EU tax harmonization and Turkey.

MLY416 - Economic Development (3 + 0) 5

Eeconomic development, important domestic development problems, classical and contemporary economic growth and economic development theories and the meaning and measurement of development and underdevelopment; introduction to basic economic development topics, introduction of necessary mathematical methods and tools, discussion of the articles

MLY418 - E-Trade and Taxation (3 + 0) 5

Basic concepts and knowledge about electronic commerce; the taxation process of electronic commerce transactions.

MLY420 - Financial Crimes (3 + 0) 5

General information about criminal law: sanctions scheme; the characteristics and basic principles of criminal law; the place of tax penal law in criminal law; a general overview of tax procedural provisions in terms of tax administration authority; replenishment assessment; sua sponte assessment; tax penalties and legal nature; criteria that

MLY322 - Public Economics (3 + 0) 5

Public sector and public economics; structure, composition and scope of public sector; fundamentals of welfare economics; market failure and government intervention; public goods and theory of social goods; externalities; natural monopolies, regulation and privatization; public choice; income distribution and redistribution; social cost-benefit

MLY308 - Tax Penalty and Prosecution Law (3 + 0) 5

The Course will address both the theoretical and the issues related to the implementation of the relevant legislation in detail.

MLY324 - Local Government Finance (3 + 0) 5

Manifestation of the concept of local governments in Turkey, examining the duties of local governments and their financing methods.

MLY304 - Turkish Taxation System (3 + 0) 6

Overview of the Turkish tax system; tax classification; taxes on income: Income tax, corporation tax; taxes on expenditures: value-added tax, customs tax, etc; taxes on wealth: inheritance and transfer tax, real estate tax, etc.; tax issues in taxes, income elements, forms of liability, reductions, exceptions and exemptions; taxes in taxies, decla

MLY306 - Execution Law (3 + 0) 5

Compulsory enforcement law concept and basic problems; principles of tax enforcement law; legal nature of public disclosure; payment structure in tax avenue: time of payment, place, shape, proof of payment, settlement; deferral, tangerine and delay hike; forced trace routes in tax enforcement law: follow up by way of harassment, follow through by

MLY302 - Government Accounting (3 + 0) 6

Definition, scope, development process and legal basis of state account; administrative structuring, accounts used in government accounting; collection and payment; reporting operations; problems in public accounting and proposal of solution; State Procurement Law and its functioning.

MLY401 - Fiscal Policy (3 + 0) 7

Definition and scope of fiscal policy; the role of fiscal policy in achieving economic stability; methods for the implementation of fiscal policy; discussions on the effectiveness of fiscal policy; the fiscal policy of struggling with inflation; inflation and government debt; the fiscal policy in stagnation; the fiscal policy of fighting against

MLY405 - Tax Accounting I (3 + 0) 6

Review of basic accounting concepts and principles; tax types; notebook, document and record order; term tax liability: calculation of tax cut and provisional tax; the regulation of the taxpayers, the VAT and stamp tax payers; term end tax liability: accounting practices and records in income and corporate taxation; investment reduction, revaluati

MLY402 - International Finance (3 + 0) 8

The scope and content of international finance, external financing techniques; types of external financing; management and coordination of external financing; international financial markets: international money, credit and bond markets; the structure and functioning of major international financial institutions(IMF, IBRD, IDA, IFC, CECA, EIB, IDB