COURSE INTRODUCTION AND APPLICATION INFORMATION


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;
  • Explain types and processes of audit
  • Define tax liability relationship
  • Compare tax liability and obligor status
  • Analyze tax crimes and misdemeanors.
  • Classify tax transactions according to their results
  • Solve tax problems
Course Description The basic rules of the tax law related to procedural and judicial law are taught.

 



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 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
 
 

 

 

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
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

 

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.

X
2

To be able to solve the legal problems with an analytic and integral point of view.

X
3

To be able to evaluate the legal knowledge and abilities obtained with a critical approach.

X
4

To be able to evaluate the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions.

X
5

To be able to have awareness of social, professional and scientific principles of ethic behaviour.

X
6

To be able to take responsibility in solving problems by creative and innovative thinking.

X
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.

X
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

X
9

To be able to use the daily scientific sources and court judgments in the framework of life time learning approach.

X
10

To be able to inform the related persons and institutions about legal matters both verbally and in written.

X
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) .

X
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”).

X

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