| Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
|---|---|---|---|---|---|
| ISL423 | TURKISH TAX SYSTEM | 5 | 3 | 3 | 5 |
Objectives and Contents |
|
|---|---|
| Objectives: | This course aims to gain the students the ability to explain and interpret the different taxation applications in Turkish tax system, excise tax, wealth taxes. |
| Content: | Contents of the course include Income Tax, Income Concept, Liability, Commercial Earnings (Balance Sheet Basis), Commercial Earnings (Operation Account Method, Simple Entry, Tradesman Exemption), Incomes From Agriculture, Fees, Self-employment Earnings, Income From Moveable Immovable Capitals, Other Earnings and Incomes, Income Tax Assessment, Corporate Tax, Excise Taxes: Value Added Tax, Other Expenditure Taxes, Wealth Taxes. |