Students who successfully complete this course will be able to:

• Understand the fundamental principles of taxation and their application in the Turkish Tax System, including the concepts of tax base, tax rate, tax incidence, and tax equity

• Analyze the sources of Turkish tax legislation, including the Constitution, tax laws, regulations, and international tax treaties, and their role in shaping the tax system

• Assess the major tax laws in Turkey, including income tax, corporate tax, value-added tax, and property tax, and their application in various sectors and industries

• Evaluate the structure and functions of the Turkish Tax Administration, including its role in implementing tax policies, collecting revenues, and combating tax evasion and avoidance

• Identify the challenges and opportunities for tax reform in Turkey, including issues of tax evasion, tax avoidance, and tax equity, as well as the potential for international tax cooperation and harmonization