Course Name | Tax Legislation |
Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
---|---|---|---|---|---|
ADL 270 | Fall/Spring | 2 | 0 | 2 | 3 |
Prerequisites | None | |||||
Course Language | Turkish | |||||
Course Type | Elective | |||||
Course Level | Short Cycle | |||||
Mode of Delivery | - | |||||
Teaching Methods and Techniques of the Course | ||||||
Course Coordinator | - | |||||
Course Lecturer(s) | ||||||
Assistant(s) | - |
Course Objectives | The course provides a general approach about; basic concepts, instittutions and main taxes of Turkish Tax Law and administrative or judgmental resolution ways of disputes. |
Learning Outcomes | The students who succeeded in this course;
|
Course Description | The main titles of this lesson is indicated briefly as follows; The subject, context and sources of tax law, Constitutional Periods in tax law, The organisation of tax administration, Tax offenses and penalties, tax disputes and tax proceeding law. |
Related Sustainable Development Goals | |
| Core Courses | X |
Major Area Courses | ||
Supportive Courses | ||
Media and Managment Skills Courses | ||
Transferable Skill Courses |
Week | Subjects | Required Materials |
1 | Definition, Subject and Principles of Tax Law | Vergi Hukuku, 2018, s. 4-34. |
2 | The Actors of Taxation | Vergi Hukuku, 2018.s. 35-52. |
3 | Taxpayer Liability, Audit and Durations | Vergi Hukuku, 2018, s. 53-80. |
4 | Taxation Process and Procedures. | Vergi Hukuku, 2018, s. 81-97. |
5 | Tax offenses and penalties –I | Vergi Hukuku, 2018, s. 99-130. |
6 | Tax offenses and penalties –II | Vergi Hukuku, 2018, s. 99-130. |
7 | Tax Enforcement Law | Vergi Hukuku, 2018, s. 131-145. |
8 | Mid term exam | |
9 | Administrative resolutions for tax disputes. | Vergi Hukuku, 2018, s. 147-164. |
10 | Tax Jurisdiction - I | Vergi Hukuku, 2018, s. 165-186. |
11 | Tax Jurisdiction - II | Vergi Hukuku, 2018, s. 165-186. |
12 | Income taxes | Türk Vergi Sistemi, 2018, s. 3-13, 97-106. |
13 | Consumption Taxes | Türk Vergi Sistemi, 2018,s. 129-137, 155-160, 169-181. |
14 | Wealth taxes | Türk Vergi Sistemi, 2018, s. 183-206. |
15 | Review of the semester | |
16 | Final |
Course Notes/Textbooks | Bilici Nurettin, Vergi Hukuku Cilt:1, 46. Baskı, Savaş Yayınevi Ankara 2018; Bilici Nurettin, Türk Vergi Sistemi Cilt:2, 42. Baskı, Savaş Yayınevi Ankara 2018. |
Suggested Readings/Materials | Bilici Nurettin, Öden Begüm Dilemre, Vergi Hukuku Uygulamaları, 5. Baskı, Savaş Yayınevi, Ankara, 2016. |
Semester Activities | Number | Weigthing |
Participation | ||
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments | 1 | 50 |
Presentation / Jury | ||
Project | ||
Seminar / Workshop | ||
Oral Exam | ||
Midterm | ||
Final Exam | 1 | 50 |
Total |
Weighting of Semester Activities on the Final Grade | 1 | 50 |
Weighting of End-of-Semester Activities on the Final Grade | 1 | 50 |
Total |
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Course Hours (Including exam week: 16 x total hours) | 16 | 2 | 32 |
Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
Study Hours Out of Class | 15 | 1 | 15 |
Field Work | |||
Quizzes / Studio Critiques | |||
Portfolio | |||
Homework / Assignments | 1 | ||
Presentation / Jury | |||
Project | |||
Seminar / Workshop | |||
Oral Exam | |||
Midterms | 15 | ||
Final Exams | 1 | 20 | |
Total | 67 |
# | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
1 | To be able to have knowledge about theories, concepts, methods and tools in the field of Justice services. | X | ||||
2 | To be able to explain basic theoretical and procedural knowledges in the field of Public and Private Law. | X | ||||
3 | To be able to have the basic and recent knowledge related with information technologies beside the field of Law. | X | ||||
4 | To be able to have knowledge about ethics, legislations, principles and corevalues required by the Justice Services. | X | ||||
5 | To be able to work efficiently and effectively in the field of Justice services as an individual and a teammember and as a responsible person. | X | ||||
6 | To be able to convey his/her theoretical knowledge in the field of Justice Services in written or orally. | X | ||||
7 | To be able to know the concepts of occupational safety, environmental protection and quality, and perform the requirements. | X | ||||
8 | To be able to communicate with his/her colleagues in written and orally about the law issues in Turkish and in English as stipulated. | X | ||||
9 | To be able to use the basic knowledge and skills required by the justice services for lifetime. | X | ||||
10 | To be able to understand and practice the legal decisions and regulations required by the Justice Services. | X | ||||
11 | To be able to follow the current developments in the field of Law and Justice by using English in the European Language Portfolio A2 Level. |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest