Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX LAW | SKY4115014 | Fall Semester | 3+0 | 3 | 6 |
| Course Program | Perşembe 12:45-13:30 Perşembe 13:30-14:15 Perşembe 14:30-15:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Ergün DİLAVEROĞLU |
| Name of Lecturer(s) | Assist.Prof. Ergün DİLAVEROĞLU |
| Assistant(s) | |
| Aim | The aim of this course is to provide information that will contribute to the understanding of tax law at national and international level. |
| Course Content | This course contains; The place of tax law in the whole of law. ,The scope of tax law and its relationship with other branches of law, basic concepts of tax duty ,Sources of tax law, application of tax law in terms of place, time and meaning, constitutional principles that dominate tax law ,To be able to comprehend taxation authority, tax and duties of tax officer, outlines of taxation process, tax capacity ,Taxable event, assessment, notification, accrual and collection processes ,Interpretation and comparison in tax law, duties of taxpayers, auditing of taxpayers, deadlines in tax law,Cases that extend the deadlines, discussion of situations encountered in practice ,Implementation, payment and removal of tax crimes and penalties ,Implementation, payment and removal of tax crimes and penalties,Examining tax security measures, securing tax receivables ,Precautionary lien, precautionary accrual, cases where collateral is requested, prohibition of going abroad ,Tax disputes ,tax disputes,Administrative and judicial resolution of disputes, functioning of the Turkish judicial process . |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Explains the basic principles of tax law. | 12, 13, 16, 9 | A |
| 2. Interprets tax laws. | 12, 13, 16, 9 | A |
| 3. Distinguish the main differences between tax liability and responsibility. | 12, 13, 16, 9 | A |
| 4. Explains what the duties of taxpayers are in terms of tax laws. | 12, 13, 16, 9 | A |
| 5. Explains the taxation process. | 12, 13, 16, 9 | A |
| Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | The place of tax law in the whole of law. | Source of the lesson, pp.,4-10 |
| 2 | The scope of tax law and its relationship with other branches of law, basic concepts of tax duty | Source of the lesson, pp.,10-25 |
| 3 | Sources of tax law, application of tax law in terms of place, time and meaning, constitutional principles that dominate tax law | Source of the lesson, pp.,30-42 |
| 4 | To be able to comprehend taxation authority, tax and duties of tax officer, outlines of taxation process, tax capacity | Source of the lesson, pp.,46-67 |
| 5 | Taxable event, assessment, notification, accrual and collection processes | Source of the lesson, pp., 99-117 |
| 6 | Interpretation and comparison in tax law, duties of taxpayers, auditing of taxpayers, deadlines in tax law | Source of the lesson, pp.,,91-99 |
| 7 | Cases that extend the deadlines, discussion of situations encountered in practice | Source of the lesson, pp.,91-99 |
| 8 | Implementation, payment and removal of tax crimes and penalties | Source of the lesson, pp.121-169 |
| 9 | Implementation, payment and removal of tax crimes and penalties | Source of the lesson, pp.,121-169 |
| 10 | Examining tax security measures, securing tax receivables | Source of the lesson, pp.,173-182 |
| 11 | Precautionary lien, precautionary accrual, cases where collateral is requested, prohibition of going abroad | Source of the lesson, pp.,173-182 |
| 12 | Tax disputes | Source of the lesson, pp.194-212 |
| 13 | tax disputes | Source of the lesson, pp.194-212 |
| 14 | Administrative and judicial resolution of disputes, functioning of the Turkish judicial process | Source of the lesson, pp.,194-212 |
| Resources |
| Nurettin BİLİCİ, Tax Law, Savaş Publications, September 2022-53. Oppression |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Students will know basic concepts and theories of both research and application in political science and public administration. | X | |||||
| 2 | 2. Students will be able to analyze facts about politics, political and constitutional systems, and public administration by taking different dimensions into account. They will also be able to understand the causes of new developments and problems in these fields, find solutions for these problems, and think systematically about them. | X | |||||
| 3 | 3. Students will be able to work in processes such as strategic planning, policy making, project productions, auditing, decision making, evaluation and implementation both in public and private sector, political parties, and non-governmental organizations. | X | |||||
| 4 | 4. Students will be able to deal with complexities stemming from natural or social systems and uncertainties about the facts and values. | X | |||||
| 5 | 5. Students will be able to take active roles in teams formed for producing solutions to the problems related to their own majors, manage activities through planning, and do academic research. | X | |||||
| 6 | 6. Students will be able to collect data in their own field, analyze these data by using technology effectively, and evaluate and critically interpret them. | X | |||||
| 7 | 7. Students will be able to use basic concepts and methods that the administrators would need in various fields such as economics, management, international relations, and communication. | X | |||||
| 8 | 8. Students will be able to use Turkish fluently and correctly in scientific and professional studies. They will also be able to read and understand at least one foreign language. | ||||||
| 9 | 9. Being always open to learning, students will be able to evaluate the facts with a critical approach. | X | |||||
| 10 | 10. Students will be able to take responsibility in developing projects on voluntary basis and actively participate in them. | ||||||
| 11 | 11. Students will act with an ethical consciousness and have a respect for to human rights. They will be open to communication with people and able to work in cooperation. | X | |||||
| 12 | 12. Students will be able to constitute high performance structures in public and private institutions by using modern management methods and instruments. | X | |||||
| 13 | 13. Students will be able to enable other groups and institutions to participate in policy-making processes, make decisions open to collaboration, and manage negotiation processes. | ||||||
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 | 3 | 42 | |||
| Guided Problem Solving | 3 | 3 | 9 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 50 | 50 | |||
| General Exam | 1 | 70 | 70 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 171 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(171/30) | 6 | |||||
| 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 LAW | SKY4115014 | Fall Semester | 3+0 | 3 | 6 |
| Course Program | Perşembe 12:45-13:30 Perşembe 13:30-14:15 Perşembe 14:30-15:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Ergün DİLAVEROĞLU |
| Name of Lecturer(s) | Assist.Prof. Ergün DİLAVEROĞLU |
| Assistant(s) | |
| Aim | The aim of this course is to provide information that will contribute to the understanding of tax law at national and international level. |
| Course Content | This course contains; The place of tax law in the whole of law. ,The scope of tax law and its relationship with other branches of law, basic concepts of tax duty ,Sources of tax law, application of tax law in terms of place, time and meaning, constitutional principles that dominate tax law ,To be able to comprehend taxation authority, tax and duties of tax officer, outlines of taxation process, tax capacity ,Taxable event, assessment, notification, accrual and collection processes ,Interpretation and comparison in tax law, duties of taxpayers, auditing of taxpayers, deadlines in tax law,Cases that extend the deadlines, discussion of situations encountered in practice ,Implementation, payment and removal of tax crimes and penalties ,Implementation, payment and removal of tax crimes and penalties,Examining tax security measures, securing tax receivables ,Precautionary lien, precautionary accrual, cases where collateral is requested, prohibition of going abroad ,Tax disputes ,tax disputes,Administrative and judicial resolution of disputes, functioning of the Turkish judicial process . |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Explains the basic principles of tax law. | 12, 13, 16, 9 | A |
| 2. Interprets tax laws. | 12, 13, 16, 9 | A |
| 3. Distinguish the main differences between tax liability and responsibility. | 12, 13, 16, 9 | A |
| 4. Explains what the duties of taxpayers are in terms of tax laws. | 12, 13, 16, 9 | A |
| 5. Explains the taxation process. | 12, 13, 16, 9 | A |
| Teaching Methods: | 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | The place of tax law in the whole of law. | Source of the lesson, pp.,4-10 |
| 2 | The scope of tax law and its relationship with other branches of law, basic concepts of tax duty | Source of the lesson, pp.,10-25 |
| 3 | Sources of tax law, application of tax law in terms of place, time and meaning, constitutional principles that dominate tax law | Source of the lesson, pp.,30-42 |
| 4 | To be able to comprehend taxation authority, tax and duties of tax officer, outlines of taxation process, tax capacity | Source of the lesson, pp.,46-67 |
| 5 | Taxable event, assessment, notification, accrual and collection processes | Source of the lesson, pp., 99-117 |
| 6 | Interpretation and comparison in tax law, duties of taxpayers, auditing of taxpayers, deadlines in tax law | Source of the lesson, pp.,,91-99 |
| 7 | Cases that extend the deadlines, discussion of situations encountered in practice | Source of the lesson, pp.,91-99 |
| 8 | Implementation, payment and removal of tax crimes and penalties | Source of the lesson, pp.121-169 |
| 9 | Implementation, payment and removal of tax crimes and penalties | Source of the lesson, pp.,121-169 |
| 10 | Examining tax security measures, securing tax receivables | Source of the lesson, pp.,173-182 |
| 11 | Precautionary lien, precautionary accrual, cases where collateral is requested, prohibition of going abroad | Source of the lesson, pp.,173-182 |
| 12 | Tax disputes | Source of the lesson, pp.194-212 |
| 13 | tax disputes | Source of the lesson, pp.194-212 |
| 14 | Administrative and judicial resolution of disputes, functioning of the Turkish judicial process | Source of the lesson, pp.,194-212 |
| Resources |
| Nurettin BİLİCİ, Tax Law, Savaş Publications, September 2022-53. Oppression |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Students will know basic concepts and theories of both research and application in political science and public administration. | X | |||||
| 2 | 2. Students will be able to analyze facts about politics, political and constitutional systems, and public administration by taking different dimensions into account. They will also be able to understand the causes of new developments and problems in these fields, find solutions for these problems, and think systematically about them. | X | |||||
| 3 | 3. Students will be able to work in processes such as strategic planning, policy making, project productions, auditing, decision making, evaluation and implementation both in public and private sector, political parties, and non-governmental organizations. | X | |||||
| 4 | 4. Students will be able to deal with complexities stemming from natural or social systems and uncertainties about the facts and values. | X | |||||
| 5 | 5. Students will be able to take active roles in teams formed for producing solutions to the problems related to their own majors, manage activities through planning, and do academic research. | X | |||||
| 6 | 6. Students will be able to collect data in their own field, analyze these data by using technology effectively, and evaluate and critically interpret them. | X | |||||
| 7 | 7. Students will be able to use basic concepts and methods that the administrators would need in various fields such as economics, management, international relations, and communication. | X | |||||
| 8 | 8. Students will be able to use Turkish fluently and correctly in scientific and professional studies. They will also be able to read and understand at least one foreign language. | ||||||
| 9 | 9. Being always open to learning, students will be able to evaluate the facts with a critical approach. | X | |||||
| 10 | 10. Students will be able to take responsibility in developing projects on voluntary basis and actively participate in them. | ||||||
| 11 | 11. Students will act with an ethical consciousness and have a respect for to human rights. They will be open to communication with people and able to work in cooperation. | X | |||||
| 12 | 12. Students will be able to constitute high performance structures in public and private institutions by using modern management methods and instruments. | X | |||||
| 13 | 13. Students will be able to enable other groups and institutions to participate in policy-making processes, make decisions open to collaboration, and manage negotiation processes. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |