The Master of Tax Law program is a graduate-level program that provides students with an in-depth understanding of tax law and helps them specialize in this field. Upon completion of the program, students earn the Master of Laws (LLM) degree.

The LLM degree is a postgraduate qualification in law, awarded to individuals who have completed their undergraduate legal education. This degree provides students with advanced legal knowledge and allows them to specialize in a particular area of law.

The Master of Tax Law program enables students to specialize in the field of tax law, and therefore, graduates of this program receive the LLM degree.

The Master of Tax Law program is an educational program that encompasses both theoretical and practical knowledge related to tax legislation, tax practices, and tax policies. The aim of this program is to provide students with an in-depth understanding of tax law, how tax legislation and practices work, and how tax policies are determined and implemented.

In this program, students typically study topics such as tax law, tax practices, tax accounting, tax criminal law, tax administration law, and tax judiciary. These courses cover subjects like tax laws, tax litigation processes, tax audits, tax assessments, tax declarations, tax planning, and tax strategies.

The Master of Tax Law program is suitable for individuals who wish to work in both the public and private sectors. Graduates can pursue careers in various fields such as law, consulting, accounting, auditing, management, and finance. Moreover, graduates can work in various institutions, including government agencies, law firms, consulting companies, financial institutions, and multinational corporations.

The program typically lasts for one year, though some countries offer two-year programs. Completion of the program usually requires the submission of a thesis or a similar project.

The Master of Tax Law program aims to provide students with comprehensive knowledge and skills in tax law, including topics such as tax systems, tax practices, tax planning, and tax judiciary. The program’s outcomes can be summarized as follows:

• Understanding and interpreting the fundamental concepts of tax law, tax legislation, and tax practices: Students will gain the ability to comprehend and analyze key tax law concepts, regulations, and their practical applications.

• Acquiring theoretical and practical knowledge related to the preparation, interpretation, and application of tax laws: The program aims to equip students with the expertise needed to understand and apply tax legislation effectively.

• Gaining expertise in tax planning and its application: Students will acquire the knowledge and skills to engage in tax planning and apply it in real-world scenarios.

• Gaining knowledge and skills in resolving tax disputes through alternative methods and tax judiciary: The program prepares students to handle tax disputes and introduces them to methods of resolving these issues.

• Understanding tax regulations, tax administration, and tax court systems: Students will develop the ability to understand and navigate the regulatory landscape of tax administration and the role of tax courts.

• Mastering current issues in tax law, developing critical thinking and analytical skills: The program fosters critical thinking and analytical skills by exposing students to the latest developments in tax law.

• Developing research, academic writing, and presentation skills in the field of tax law: Students will be trained in conducting research, writing scholarly articles, and presenting their findings effectively in the field of tax law.

By completing this program, students will be well-prepared to pursue careers in tax law, advisory services, legal consulting, and various positions within both public and private sectors.

After completing the Master of Tax Law program, graduates typically have access to a wide range of employment opportunities, including:

• Tax Consulting Firms: Graduates can work in tax consulting firms, where they provide services such as tax planning, tax compliance, preparing tax returns, and addressing tax-related issues for clients.

• Law Firms: Graduates can work in law firms, offering consultancy in tax cases and matters related to tax law, representing clients in tax disputes or advising on tax-related legal issues.

• Accounting Firms: Graduates can work in accounting firms, assisting clients with tax return preparation, financial reporting, and tax planning services.

• Corporate Tax Departments: Large companies with significant tax obligations often establish in-house tax departments. Tax law graduates can work in these departments, managing the company’s tax compliance and responsibilities.

• Public Sector: Graduates can work in the public sector, assisting with the implementation and monitoring of tax laws and compliance at government agencies or tax authorities.

• Private Sector: Graduates may find opportunities in private sector industries such as finance, insurance, real estate, energy, and other sectors, where their roles would involve tax planning, preparing tax returns, and ensuring tax compliance.

• Academia: Some tax law graduates may choose to pursue careers in academia, becoming instructors or professors in universities, teaching tax law at undergraduate and graduate levels.

These opportunities offer graduates a variety of career paths, allowing them to apply their expertise in both private and public sectors or pursue teaching and research careers in academia.

The student's success in the courses is determined by evaluating the mid-term grades and the final exam grade together.

Mid-term grades consist of quizzes, mid-term exam grades and grades given to homework, applications and practical work depending on the course. In the credit system, the type and weight of mid-term and final evaluations (exams, homework, applications and similar) are reported to the relevant department head by the instructor teaching the course within the first two weeks of the semester and announced to the students by the relevant teaching unit administration. The final evaluation is determined by the instructor teaching the course with one of the following letter grades, taking into account the general success level of all students taking that course.

While the impact of the homework given during the semester on the final grade is 40%, the impact of the final exams at the end of the semester is 60%.

Graduation Requirements are as follows:

• Successfully completing all courses in the program,
• Having no FF grade,
• Achieving a minimum grade of CB or higher for each course,
• Completing 120 ECTS credits, with 60 credits from coursework and 60 credits from the thesis,
• Submitting a thesis of at least 15,000 words in accordance with the "Thesis Writing Guide" provided by the Graduate Education Institute, and defending it if deemed necessary,
• Presenting a thesis with a plagiarism rate below the accepted maximum of 30%,
• Submitting the thesis approved in Turkish in English.