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Department of Fiscal Law

Department of Fiscal Law
Situated at the intersection of law and economics, this academic sub-discipline examines the legal regulations governing the financial activities of the state. The primary objective of this department is to provide students with the skills to evaluate legal events within an economic context and to analyze them using fiscal tools. Consequently, individuals acquire comprehensive knowledge regarding the legal foundations of public revenues and the constitutional framework of tax relations.

The course content offered to students is structured into two main levels:

Within the scope of General Tax Law:

Tax Procedure Law: Defines all procedures determining the formal framework of tax operations.

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

Tax Collection Law: Deals with the legal regulations regarding the collection process of tax receivables.

Tax Litigation Law: Relates to the judicial processes involved in resolving tax disputes.

Within the scope of Special Tax Law:

Turkish Tax System: Focuses on analyzing the fiscal structure of Turkey through tax types, rates, taxpayer liabilities, and implementation models.

This department is not limited solely to the interpretation of legal texts; it also thoroughly addresses the legal foundations of the state's revenue policies, their relationship with social justice, and the fiscal dimensions of public law. Thus, students gain the ability to multi-dimensionally evaluate financial events not only from an economic perspective but also from their legal, social, and political impacts.

Furthermore, this education contributes to preparing graduates for positions in both public and private sectors, such as tax inspectors, tax consultants, certified public accountants (CPAs), and tax specialists, while also establishing a strong foundation for individuals considering an academic career.

OUR FIELDS OF STUDY
Tax Procedure Law
Turkish Tax System and Structure
Tax Criminal System
International Tax Law
Digitalization and Taxation
Tax Planning
Constitutional Tax Law
Local Government Taxes
Tax Litigation Processes