| Course Name | Tax Law |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| HUK 410 | Fall/Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Service Course | |||||
| Course Level | First 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, institutions and main taxes of Turkish Tax Law and administrative or judgmental resolution ways of disputes. |
| Learning Outcomes | The students who succeeded in this course;
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| Course Description | The basic rules of the tax law related to procedural and judicial law are taught. |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Scope of Tax Law | pp. 4-9. |
| 2 | Basic principles of tax law | pp. 10-33. |
| 3 | Implementation of tax laws | Vergi Hukuku pp. 16-21. |
| 4 | Parties of Tax | pp. 46-63. |
| 5 | Obligations of Taxpayer | pp. 70-77 |
| 6 | Tax Auditing and durations | pp. 79-95 |
| 7 | Midterm | |
| 8 | Process of Taxing | pp. 64-82. |
| 9 | Tax penalties I | pp. 121-134 |
| 10 | Tax Penalties II | pp. 134-159 |
| 11 | Protection of tax claim | pp. 132-145. |
| 12 | Administrative settlements I | pp. 154-160. |
| 13 | Administrative Settlements II | pp. 159-163. |
| 14 | Tax Litigation | pp. 166-184. |
| 15 | Review of semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Bilici Nurettin, Vergi Hukuku, 50. Baskı, Savaş Yayınevi, Ankara 2020. |
| Suggested Readings/Materials |
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| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 40 |
| Final Exam | 1 | 60 |
| Total |
| Weighting of Semester Activities on the Final Grade | 1 | 40 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 60 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 16 | 1 | 16 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 20 | |
| Final Exams | 1 | 35 | |
| Total | 119 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to possess the knowledge in legal terminology, concepts and principles. | |||||
| 2 | To be able to solve the legal problems with an analytic and integral point of view. | |||||
| 3 | To be able to evaluate the legal knowledge and abilities obtained with a critical approach. | |||||
| 4 | To be able to evaluate the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions. | |||||
| 5 | To be able to have awareness of social, professional and scientific principles of ethic behaviour. | |||||
| 6 | To be able to take responsibility in solving problems by creative and innovative thinking. | |||||
| 7 | To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law. | |||||
| 8 | Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, open to criticism and having self confidence | |||||
| 9 | To be able to use the daily scientific sources and court judgments in the framework of life time learning approach. | |||||
| 10 | To be able to inform the related persons and institutions about legal matters both verbally and in written. | |||||
| 11 | To be able to monitor the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1) . | |||||
| 12 | To be able to use the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”). | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
