The theory of Taxation (MLY202) Course Details

Course Name: The theory of Taxation
Code: MLY202
Pre-requisite Course(s):
Objective:
Content: Definition, nature and importance of tax concept. Purposes of taxation. Tax technique. Tax classification. Income tax: Income tax and corporation tax. Expenditure taxes: Treatment taxes and private consumption tax. Wealth tax: Taxes on wealth, transfer of wealth and increase in wealth. Taxation principles. The effects of taxation on income distribution. The effects of taxation on cyclical stability. The effects of taxation on economic growth. Tax systems and the Turkish tax system. International tax problems: The harmonization of taxes and the problem of double taxation.
Term: Spring
Theory: 3
Application: 0
Laboratory: 0
Credit: 3
Web:
ECTS Course File: Course File
Course File:
ECTS: 6