Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAXPAYER RIGHTS | - | Spring Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | Within the context of “Taxpayer Rights” course, the domestic and international regulations are aimed to be analized in detail. |
| Course Content | This course contains; Introduction ,2. Concept and Scope of Taxpayer ,3. Fundamental Rights of Taxpayer ,4. Fundamental Rights of Taxpayer,5. Taxpayer's Personal Data,6. Regulations Protecting the Taxpayer's Data,7. Protection And Violation of Tax Privacy,8. Human Rights on Tax Procedures,9. Human Rights on Tax Sanctions,10. Freedoms and Taxation,11. Protection of Taxpayer's Rights via Eurepean Court of Human Rights,12. Decisions of Eurepean Court of Justice,13. Protection Ways of Taxpayer's Rights Applied by Other Countries ,14. General Evaluation. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| The students who pass the class obtain the following attributes; • Information about the national and international legislation about the course contents. | 10, 14, 16, 9 | A, E |
| • Obtains opinion about recent issues and problems in this area. | 10, 14, 16, 9 | A, E |
| • Ability to deal with problems in practice. | 10, 14, 16, 9 | A, E |
| • Students obtain professional knowledge about the course content. | 10, 14, 16, 9 | A, E |
| Teaching Methods: | 10: Discussion Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction | |
| 2 | 2. Concept and Scope of Taxpayer | |
| 3 | 3. Fundamental Rights of Taxpayer | |
| 4 | 4. Fundamental Rights of Taxpayer | |
| 5 | 5. Taxpayer's Personal Data | |
| 6 | 6. Regulations Protecting the Taxpayer's Data | |
| 7 | 7. Protection And Violation of Tax Privacy | |
| 8 | 8. Human Rights on Tax Procedures | |
| 9 | 9. Human Rights on Tax Sanctions | |
| 10 | 10. Freedoms and Taxation | |
| 11 | 11. Protection of Taxpayer's Rights via Eurepean Court of Human Rights | |
| 12 | 12. Decisions of Eurepean Court of Justice | |
| 13 | 13. Protection Ways of Taxpayer's Rights Applied by Other Countries | |
| 14 | 14. General Evaluation |
| Resources |
| Power point presentations, study texts that relevant with subject. Course notes, articles, books or electronic resources |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Know legal concepts and institutions; list the relations between these concepts and institutions. | ||||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | ||||||
| 3 | 3. Know historical development process of law and legal systems as a branch of science. | ||||||
| 4 | 4. Have information on contemporary legal regulations, court judgments and jurisprudential views. | ||||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | ||||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | ||||||
| 7 | 7. Have the ability to find solutions to legal disputes; take initiative; behave independently and creatively. | ||||||
| 8 | 8. Resort to assistance of different fields of expertise in dealing with the unpredictable problems encountered in legal practice and take responsibility in team works. | ||||||
| 9 | 9. Undertake planning and management of activities for professional progress of employees working under their authority and responsibility. | ||||||
| 10 | 10. Follow and evaluate the developments in theory and practice of law. | ||||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | ||||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | ||||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | ||||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | ||||||
| 15 | 15. Know a foreign language at the level of following international developments and communicating with other lawyers worldwide. | ||||||
| 16 | 16. Plan professional projects and activities and implement them with sense of social responsibility. | ||||||
| 17 | 17. Have the basic knowledge of the structure of international society and forms of relations; and evaluates international problems. | ||||||
| 18 | 18. As a lawyer who recognizes universal principles of law, protects and defends rule of law quality of Turkish Republic. | ||||||
| 19 | 19. Have a sense of professional and ethical responsibility. | ||||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 2 | 28 | |||
| Guided Problem Solving | 1 | 10 | 10 | |||
| Resolution of Homework Problems and Submission as a Report | 2 | 10 | 20 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 1 | 10 | 10 | |||
| Quiz | 1 | 10 | 10 | |||
| Midterm Exam | 1 | 10 | 10 | |||
| General Exam | 1 | 20 | 20 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 108 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(108/30) | 4 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAXPAYER RIGHTS | - | Spring Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | Within the context of “Taxpayer Rights” course, the domestic and international regulations are aimed to be analized in detail. |
| Course Content | This course contains; Introduction ,2. Concept and Scope of Taxpayer ,3. Fundamental Rights of Taxpayer ,4. Fundamental Rights of Taxpayer,5. Taxpayer's Personal Data,6. Regulations Protecting the Taxpayer's Data,7. Protection And Violation of Tax Privacy,8. Human Rights on Tax Procedures,9. Human Rights on Tax Sanctions,10. Freedoms and Taxation,11. Protection of Taxpayer's Rights via Eurepean Court of Human Rights,12. Decisions of Eurepean Court of Justice,13. Protection Ways of Taxpayer's Rights Applied by Other Countries ,14. General Evaluation. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| The students who pass the class obtain the following attributes; • Information about the national and international legislation about the course contents. | 10, 14, 16, 9 | A, E |
| • Obtains opinion about recent issues and problems in this area. | 10, 14, 16, 9 | A, E |
| • Ability to deal with problems in practice. | 10, 14, 16, 9 | A, E |
| • Students obtain professional knowledge about the course content. | 10, 14, 16, 9 | A, E |
| Teaching Methods: | 10: Discussion Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction | |
| 2 | 2. Concept and Scope of Taxpayer | |
| 3 | 3. Fundamental Rights of Taxpayer | |
| 4 | 4. Fundamental Rights of Taxpayer | |
| 5 | 5. Taxpayer's Personal Data | |
| 6 | 6. Regulations Protecting the Taxpayer's Data | |
| 7 | 7. Protection And Violation of Tax Privacy | |
| 8 | 8. Human Rights on Tax Procedures | |
| 9 | 9. Human Rights on Tax Sanctions | |
| 10 | 10. Freedoms and Taxation | |
| 11 | 11. Protection of Taxpayer's Rights via Eurepean Court of Human Rights | |
| 12 | 12. Decisions of Eurepean Court of Justice | |
| 13 | 13. Protection Ways of Taxpayer's Rights Applied by Other Countries | |
| 14 | 14. General Evaluation |
| Resources |
| Power point presentations, study texts that relevant with subject. Course notes, articles, books or electronic resources |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Know legal concepts and institutions; list the relations between these concepts and institutions. | ||||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | ||||||
| 3 | 3. Know historical development process of law and legal systems as a branch of science. | ||||||
| 4 | 4. Have information on contemporary legal regulations, court judgments and jurisprudential views. | ||||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | ||||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | ||||||
| 7 | 7. Have the ability to find solutions to legal disputes; take initiative; behave independently and creatively. | ||||||
| 8 | 8. Resort to assistance of different fields of expertise in dealing with the unpredictable problems encountered in legal practice and take responsibility in team works. | ||||||
| 9 | 9. Undertake planning and management of activities for professional progress of employees working under their authority and responsibility. | ||||||
| 10 | 10. Follow and evaluate the developments in theory and practice of law. | ||||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | ||||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | ||||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | ||||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | ||||||
| 15 | 15. Know a foreign language at the level of following international developments and communicating with other lawyers worldwide. | ||||||
| 16 | 16. Plan professional projects and activities and implement them with sense of social responsibility. | ||||||
| 17 | 17. Have the basic knowledge of the structure of international society and forms of relations; and evaluates international problems. | ||||||
| 18 | 18. As a lawyer who recognizes universal principles of law, protects and defends rule of law quality of Turkish Republic. | ||||||
| 19 | 19. Have a sense of professional and ethical responsibility. | ||||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |