| Course Name | Tax Law Special Provisions |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| HUK 491 | Fall/Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The aim of this course is to make students concrete with the material content of taxes on income, wealth and consumption. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | It is the course that teaches the material contents of taxes on income, wealth and consumption within the framework of legal regulations and jurisprudence. |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Concepts of Income and Taxpayer | Bilici, pp 3-14. |
| 2 | Earnings | Bilici, pp 15-52 |
| 3 | Gains | Bilici, pp 53- 74 |
| 4 | Corporate Tax | Bilici, pp 99-108, pp 111-127 |
| 5 | Transfer Pricing | Bilici, pp 108-111 Ağar, pp 91-162 |
| 6 | Torts and Responsibilities under Value Added Tax (VAT) | Bilici, pp 144-147 |
| 7 | Subject of VAT | Bilici, pp 132-144 |
| 8 | Midterm Exam | |
| 9 | Customs Tax | Bilici, pp 156-159 |
| 10 | Excise Duty | Bilici, pp 159-169 |
| 11 | Stamp Tax and Fees | Bilici, pp 169-179 |
| 12 | Motor Vehicle Tax | Bilici, pp 184-189 |
| 13 | Inheritance Tax | Bilici, pp 190-197 |
| 14 | Property Tax and Council Taxes | Bilici, pp 197-207 |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks |
Nurettin Bilici, Türk Vergi Sistemi, Savaş Yayınları, Ankara, Ekim 2023, 47. Baskı, ISBN 9786256805064 |
| Suggested Readings/Materials | Serkan Ağar, Transfer Fiyatlandırması ve Örtülü Kazanç Dağıtımı, Yaklaşım yay, Ankara 2011 ISBN 9786055929619 Doğan Şenyüz/ Mehmet Yüce/ Adnan Gerçek, Türk Vergi Sistemi, Ekin yay, Bursa 2018 ISBN 9786053276210 |
| Semester Activities | Number | Weighting |
| 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 | 14 | 2 | 28 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 25 | |
| Total | 116 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to possess the knowledge in legal terminology, concepts and principles. | X | ||||
| 2 | Solves the legal problems with an analytic and integral point of view. | X | ||||
| 3 | Evaluates the legal knowledge and abilities obtained with a critical approach. | X | ||||
| 4 | Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions. | X | ||||
| 5 | Is conscious of social, professional and scientific principles of ethic behaviour. | |||||
| 6 | Takes responsibility in solving problems by creative and innovative thinking. | X | ||||
| 7 | Interprets the sources of law by ways of legal methodology. | |||||
| 8 | 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. | |||||
| 9 | To be able to use the daily scientific sources and court judgments in the framework of life time learning approach. | X | ||||
| 10 | Informs the related persons and institutions about legal matters both verbally and in written. | X | ||||
| 11 | Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1). | |||||
| 12 | Uses 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
