COURSE INTRODUCTION AND APPLICATION INFORMATION


Course Name
Tax Law
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HUK 410
Fall
3
0
3
4
Prerequisites
None
Course Language
Turkish
Course Type
Required
Course Level
First Cycle
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;
  • will learn the principles of taxation.
  • will have information about the procedures and process of taxation.
  • will understand the rights and obligations of tax payers.
  • will know tax offenses and penalties, compare with criminal law and establish a contact with current life.
  • will know crime and punishments at tax law, compare with criminal law and establish a contact with current life.
  • will learn the systematic about enforcement of taxes and compare with the other enforcement systems.
  • will have information about the administrative and judgmental resolution ways of disputes.
Course Content 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.

 



Course Category

Core Courses
X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Subject and sources of tax Law and basic principles Related parts of reccommended reference books.
2 Parties of tax Related parts of reccommended reference books.
3 Process of taxation Related parts of reccommended reference books.
4 Obligations of taxpayer, supervision and durations Related parts of reccommended reference books.
5 Tax misdemeanors, crimes and fines Related parts of reccommended reference books.
6 Protection of tax claim Related parts of reccommended reference books.
7 Termination of the tax debt Related parts of reccommended reference books.
8 Tax disputes and settlements Related parts of reccommended reference books.
9 Midterm exam
10 Income taxes - I Related parts of reccommended reference books.
11 Income taxes - II Related parts of reccommended reference books.
12 Expenditure taxes - I Related parts of reccommended reference books.
13 Expenditure taxes - II Related parts of reccommended reference books.
14 Wealth taxes Related parts of reccommended reference books.
15 Current debates about tax Related parts of reccommended reference books.
16 Review of the semester Review of reccommended reference books.
Course Textbooks

Bilici Nurettin, Vergi Hukuku Cilt:1, 34. Bası, Savaş Yayınevi Ankara 2014; Bilici Nurettin, Türk Vergi Sistemi Cilt:2, 33. Bası, Savaş Yayınevi Ankara 2013

References KARAKOÇ Yusuf, Genel Vergi Hukuku, 6.Bası, Yetkin Yayıncılık, Ankara 2013; YÜCE Mehmet/ ŞENYÜZ Doğan/ GERÇEK Adnan, Vergi Hukuku, 11.Baskı, Ekin Yayın, Bursa 2014; Bilici Nurettin, Vergi Hukuku Cilt:1, 34. Bası, Savaş Yayınevi Ankara 2014; Bilici Nurettin, Türk Vergi Sistemi Cilt:2, 33. Bası, Savaş Yayınevi Ankara 2013, Bilici Nurettin / Begüm Dilemre Öden, Vergi Hukuku Uygulamaları Savaş Yayınevi, Ankara, 2013

 

EVALUATION SYSTEM

Semester Requirements Number Percentage
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
40
Final / Oral Exam
1
50
Total

Contribution of Semester Work to Final Grade
60
Contribution of Final Work to Final Grade
40
Total

ECTS / WORKLOAD TABLE

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
15
1
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
15
Final / Oral Exam
1
20
    Total
98

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Qualifications / Outcomes
* Level of Contribution
1
2
3
4
5
1 To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of law X
2 It is aimed to graduate students whom are able to critique what they have already learn in the field of law, adopting lifelong learning and continuously developing themselves X
3 It is aimed to graduate students whom are able to analyze and interpret their academic knowledge and express their solutions regarding legal problems both oral and written X
4 It is aimed to graduate students whom are able to understand the legal concepts and ideas in both national and multinational settings and practice cross disciplinary and comparative analysis X
5 To be aware of principles of social, occupational, and legal ethics X
6 To create solutions with creative and innovative motives when coming across with unexpected legal situations, and be able to apply the academic gain during new and unconventional occasions X
7 Acquiring leadership qualifications and applying them successfully X
8 Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence X
9 To be able to reach the latest scientific resources, court decisions and other sources of law and be able to transfer the academic knowledge to real life with both national and international thinking X
10 To know and act according to the social, scientific and ethical values under any circumstances such as data collection, interpretation, announcing and practicing regarding legal, social and political progress X
11 To be able to use a foreign language as fluent as possible for both pursuing the legal information and court decisions and developing proper communication with colleagues from other countries, ("European Language Portfolio Global Scale", Level B1) X
12 Above average in both written and spoken of a second foreign language X
13 Able to use computer programs and technology to an adequate level required by the field of law ("European Computer Driving License", Advanced Level") X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest