COURSE INTRODUCTION AND APPLICATION INFORMATION

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
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 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;
  • Classify income, wealth and consumption taxes.
  • Distinguish income tax types.
  • Explain the concepts of veiling and collusion
  • Define wealth taxes.
  • Compare consumption taxes.
  • Analyze a transaction in terms of transfer pricing.
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

 



Course Category

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

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

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

 

EVALUATION SYSTEM

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

ECTS / WORKLOAD TABLE

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

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 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