Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX JURISDICTION | - | Spring Semester | 3+0 | 3 | 7 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Second Cycle (Master's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | Teaching the legal basis of the tax judgment system |
| Course Content | This course contains; General information about tax law,Judicial system in Turkey,Main principles regarding tax jurisdiction,tax crime and punishment,Tax audit principles,Case conditions in tax jurisdiction,Rights of tax payer,Durations of tax trial,Qualifications of tax cases,tax adjudication procedure,Administrative remedies for tax disputes,Proof and evidence in Tax Trial,Appeal in tax prosecution,Appeal in tax prosecution. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Defines the importance, effectiveness and current problems of the legal nature of tax jurisdiction law. | 10, 16, 9 | A, E |
| Discusses the regulations regarding tax jurisdiction law. | 10, 16, 9 | A, E |
| Interprets current problems related to the subject in theory and practice. | 16, 9 | A, E |
| Reviews the functions of the tax jurisdiction and the principles governing tax jurisdiction. | 16, 9 | A, E |
| Classifies the concepts of duty and authority in judgment. | 16, 9 | A, E |
| Compares the time to file a lawsuit in a tax case. | 10, 16, 9 | A, E |
| Lists the types of cases in administrative jurisdiction. | 16, 9 | A, E |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | General information about tax law | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.2-9. |
| 2 | Judicial system in Turkey | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 11-39. |
| 3 | Main principles regarding tax jurisdiction | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 4 | tax crime and punishment | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.327-346. |
| 5 | Tax audit principles | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 109-134. |
| 6 | Case conditions in tax jurisdiction | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 7 | Rights of tax payer | Billur Yaltı, Taxpayer's Rights, Beta, Istanbul, 2006. |
| 8 | Durations of tax trial | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 257-275. |
| 9 | Qualifications of tax cases | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 108-127. |
| 10 | tax adjudication procedure | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 11 | Administrative remedies for tax disputes | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 83-100. |
| 12 | Proof and evidence in Tax Trial | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 277-359. |
| 13 | Appeal in tax prosecution | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.317-319. |
| 14 | Appeal in tax prosecution | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.317-319. |
| Resources |
| Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa, 2022. Doğan Şenyüz, Adnan Yüce, Adnan Gerçek, Tax Law, Tax Law, 14th Edition, Ekin, Bursa, 2023. Nihal Saban, Tax Law, 10th Edition, Beta, Istanbul, 2020. Billur Yaltı, Taxpayer's Rights, Beta, Istanbul, 2006 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PY1) In light of the current developments in the field of public law, have knowledge about the main sources, legislation and jurisprudence which related to the public law. | X | |||||
| 2 | PY2) With understanding relationships among concept, institution and method that related to disciplines of public law, establish a connection between them. | X | |||||
| 3 | PY3) Reach scientific knowledge in the field of public law, evaluate, and use this information to solve legal problems. | ||||||
| 4 | PY4) Implement the idea about individual and social problems of public law and in the light of current developments find resolutions. | ||||||
| 5 | PY5) Solve the problems encountered in the legal theory and practice by using research methods that specific to field of law. | ||||||
| 6 | PY6) Carry out an independent study which needs expertise in the field of public law and its sub-disciplines. | X | |||||
| 7 | PY7) Develop different perspectives and take responsibility to solve complex issues which require expertise and encountered in the field of public law and its sub-disciplines. | ||||||
| 8 | PY8) Critically evaluate acquired knowledge and skills in the field of public law and its sub-disciplines. | X | |||||
| 9 | PY9) Develop a positive attitude towards lifelong learning and convert it to behavior. | ||||||
| 10 | PY10) Mean acquired knowledge in the field of public law and current developments about legal theory and practice to all groups systematically in written or oral form. | ||||||
| 11 | PY11) Critically question concepts and institutions of law, settled practice of law and norms and when necessary develop and attempt to change them. | ||||||
| 12 | PY12) Use software which in the level required by the field of law and information and communication technologies in the advanced level. | ||||||
| 13 | PY13) Take into consideration and internalize social, scientific and ethical values in the process of gathering, processing and evaluating information about field of public law and its sub-disciplines. | ||||||
| 14 | PY14) With developing understanding of honesty, justice and ethics are required to be lawyer, teach around them. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 1 | 4 | 4 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 50 | 50 | |||
| General Exam | 1 | 100 | 100 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 196 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(196/30) | 7 | |||||
| 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 |
|---|---|---|---|---|---|
| TAX JURISDICTION | - | Spring Semester | 3+0 | 3 | 7 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Second Cycle (Master's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | Teaching the legal basis of the tax judgment system |
| Course Content | This course contains; General information about tax law,Judicial system in Turkey,Main principles regarding tax jurisdiction,tax crime and punishment,Tax audit principles,Case conditions in tax jurisdiction,Rights of tax payer,Durations of tax trial,Qualifications of tax cases,tax adjudication procedure,Administrative remedies for tax disputes,Proof and evidence in Tax Trial,Appeal in tax prosecution,Appeal in tax prosecution. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Defines the importance, effectiveness and current problems of the legal nature of tax jurisdiction law. | 10, 16, 9 | A, E |
| Discusses the regulations regarding tax jurisdiction law. | 10, 16, 9 | A, E |
| Interprets current problems related to the subject in theory and practice. | 16, 9 | A, E |
| Reviews the functions of the tax jurisdiction and the principles governing tax jurisdiction. | 16, 9 | A, E |
| Classifies the concepts of duty and authority in judgment. | 16, 9 | A, E |
| Compares the time to file a lawsuit in a tax case. | 10, 16, 9 | A, E |
| Lists the types of cases in administrative jurisdiction. | 16, 9 | A, E |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | General information about tax law | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.2-9. |
| 2 | Judicial system in Turkey | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 11-39. |
| 3 | Main principles regarding tax jurisdiction | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 4 | tax crime and punishment | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.327-346. |
| 5 | Tax audit principles | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 109-134. |
| 6 | Case conditions in tax jurisdiction | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 7 | Rights of tax payer | Billur Yaltı, Taxpayer's Rights, Beta, Istanbul, 2006. |
| 8 | Durations of tax trial | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 257-275. |
| 9 | Qualifications of tax cases | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 108-127. |
| 10 | tax adjudication procedure | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 40-56. |
| 11 | Administrative remedies for tax disputes | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 83-100. |
| 12 | Proof and evidence in Tax Trial | Mehmet Yüce, Tax Trial Law, 6th Edition, Ekin, 2019 p. 277-359. |
| 13 | Appeal in tax prosecution | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.317-319. |
| 14 | Appeal in tax prosecution | Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa 2022 p.317-319. |
| Resources |
| Doğan Şenyüz, Tax Criminal Law, 12th Edition, Ekin, Bursa, 2022. Doğan Şenyüz, Adnan Yüce, Adnan Gerçek, Tax Law, Tax Law, 14th Edition, Ekin, Bursa, 2023. Nihal Saban, Tax Law, 10th Edition, Beta, Istanbul, 2020. Billur Yaltı, Taxpayer's Rights, Beta, Istanbul, 2006 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PY1) In light of the current developments in the field of public law, have knowledge about the main sources, legislation and jurisprudence which related to the public law. | X | |||||
| 2 | PY2) With understanding relationships among concept, institution and method that related to disciplines of public law, establish a connection between them. | X | |||||
| 3 | PY3) Reach scientific knowledge in the field of public law, evaluate, and use this information to solve legal problems. | ||||||
| 4 | PY4) Implement the idea about individual and social problems of public law and in the light of current developments find resolutions. | ||||||
| 5 | PY5) Solve the problems encountered in the legal theory and practice by using research methods that specific to field of law. | ||||||
| 6 | PY6) Carry out an independent study which needs expertise in the field of public law and its sub-disciplines. | X | |||||
| 7 | PY7) Develop different perspectives and take responsibility to solve complex issues which require expertise and encountered in the field of public law and its sub-disciplines. | ||||||
| 8 | PY8) Critically evaluate acquired knowledge and skills in the field of public law and its sub-disciplines. | X | |||||
| 9 | PY9) Develop a positive attitude towards lifelong learning and convert it to behavior. | ||||||
| 10 | PY10) Mean acquired knowledge in the field of public law and current developments about legal theory and practice to all groups systematically in written or oral form. | ||||||
| 11 | PY11) Critically question concepts and institutions of law, settled practice of law and norms and when necessary develop and attempt to change them. | ||||||
| 12 | PY12) Use software which in the level required by the field of law and information and communication technologies in the advanced level. | ||||||
| 13 | PY13) Take into consideration and internalize social, scientific and ethical values in the process of gathering, processing and evaluating information about field of public law and its sub-disciplines. | ||||||
| 14 | PY14) With developing understanding of honesty, justice and ethics are required to be lawyer, teach around them. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 50 | |
| Rate of Final Exam to Success | 50 | |
| Total | 100 | |