| Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
|---|---|---|---|---|---|
| ISL423 | TURKISH TAX SYSTEM | 5 | 3 | 3 | 5 |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
|---|
| Tell the income tax, income concept, liability and commercial earnings |
| Define the commercial earnings and earnings from agriculture. |
| Explain the wages, self-employment earnings, income from immovables, movables, other earnings and incomes. |
| Explain the Income Tax Assessment and Corporate Tax. |
| Explain the excise taxes and other expenditure taxes. |
| Explain the wealth taxes |
| Interpret the tax-related dimensions of any commercial transaction. |