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Undergraduate and Graduate Programs 2020-2021

LAW 606 Fiscal Law

Fiscal Law deals with public revenue and expenditure as well as the matters regarding their equalization. According to this definition, Fiscal Law is composed of two main parts. The first part includes legal analysis of public revenue. Since public revenue is made up of mainly tax revenues, this part is also called Tax Law. The second part includes the legislation on expenditure. Legislation on expenditure is inseparable with legislation on budget. In this respect legal analysis of expenditure and budget may be called as Budget Law. Tax Law and Budget Law are also divided into certain parts within themselves. In the Course of Fiscal Law in the Ph.D. program the topics such as law of taxation, taxation procedure, taxation enforcement, taxes in the general tax system, the principles and implementation of budget and monitoring of expenditures shall be assessed from a legal and fiscal point of view. (in Turkish) Credit units: 3 ECTS Credit units: 5.

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