Department of Financial Law

The Department of Fiscal Law is an academic subfield situated at the intersection of law and economics, examining the legal regulations governing the state’s fiscal activities. Its primary objective is to equip students with the ability to evaluate legal matters within an economic context and to analyze them using fiscal instruments. This enables individuals to gain comprehensive knowledge of the legal foundations of public revenues and the constitutional framework of tax relations.

The curriculum is structured on two main levels:

• Within General Tax Law:

• Tax Procedural Law: Defines all procedures that determine the formal framework of tax operations.

• Tax Criminal Law: Focuses on legal violations encountered in tax practices and the corresponding sanctions.

• Tax Enforcement Law: Addresses the legal regulations related to the collection of tax liabilities.

• Tax Litigation Law: Concerns the judicial process involved in resolving tax disputes.

• Within Special Tax Law:

• Turkish Tax System: Focuses on analyzing Türkiye’s fiscal structure through tax types, rates, taxpayer principles, and implementation models.

This department goes beyond the interpretation of legal texts; it delves deeply into the legal foundations of the state’s revenue policies, their relationship to social justice, and the fiscal dimensions of public law. As a result, students develop the ability to assess fiscal issues not only from an economic perspective but also through their legal, social, and political implications.

Additionally, the program prepares graduates for various positions in both the public and private sectors—such as tax inspector, tax advisor, certified public accountant, and tax specialist—while also providing a strong foundation for those considering an academic career.