Deneme Sınavı Soruları

Value Added Tax

Motor vehicle tax

Inheritance and gift tax

Corporations tax

Personal income tax

Commercial Code

Code on Law of Obligations

Code on Civil Law

Code of Labour Law

Tax Procedures (TP) Code

2

3

4

5

6

Mediation.

Liability.

Simulation.

Arbitration.

Conversion.

Employees.

Apprentices.

Employers.

Employer’s representative.

Subcontractor.

The resources that governments use to perform their duties are called as the public revenues

Public revenue is defined as the total income of the government and the other public authorities from all sources.

Public revenue is an important tool of the fiscal policy of the government
and is the opposite factor of government spending

Revenues earned by the government are received from only one source

Public revenue in modern states can be divided into two major sources; taxes and public borrowing

to obtain Domestic and Foreign State Debt

to provide Treasury Reimbursement Guarantee

to provide Treasury Counter –Guarantee

to make amendments in the conditions of treasury guarantees

to ban the foreign financing facility through Transfer of Foreign Debt

Only Turkish nationals, in principle, are liable for income tax.

The progressive tax is set as 18% for the first bracket and 45% for the top bracket.

There are several tax exemptions provided in the PIT Law such as the tax exemption for members of the Grand Assembly.

No expenses or expenditures may be deducted from the relevant gross income when determining the net amount of income on the actual basis.

For business profits and agricultural profits, income is prescribed in PIT Law on accrual basis.

2016

2017

2018

2019

2020

External audit

Internal audit

Board of Directors

CEO

CFO

Obligation to perform work

Obligation of loyalty

Obligation of non-competition

Obligation of equal treatment

Obligation to comply with orders and instructions

A person with discretion.

A person with full capacity.

A person with limited capacity.

A person with full incapacity.

A person with limited incapacity.

Conversion

Spin-off

Merger

Acquisition

Incorporation

The obligation is deemed to be discharged by merger where the capacities of creditor and debtor are united.

It constitutes a new obligation in the place of an old one. The preexisting obligation is discharged and a new obligation is created.

No particular form is required for the discharge of an obligation by agreement even if the obligation itself could not be assumed without satisfying a certain form requirement.

It takes place only if the debtor notifies the creditor of his/her intention to exercise his/ her right to set-of.

An obligation is deemed to be discharged where its performance is made impossible by circumstances not attributed to the debtor.

Limited Company

Joint Stock Corporation

Cooperative

Collective Company

Comandite Company

Only I.

I & II.

Only II.

II & III.

I, II & III.

full capacity

limited capacity

full incapacity

limited incapacity

without capacity

The contents of contracts, plans, and reports are defined in the Law

Audits will be conducted by any stakeholders rather than independent auditors

Only some spin-off-related documents will be posted on the company’s web site

Mergers and acquisitions are only regulated in the Competition Law

The data provided by the Competition Authority reflects an overview of the mergers