Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX LAW | HUK3147800 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 13:30-14:15 Perşembe 14:30-15:15 Perşembe 15:30-16:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | The objective of this course is to teach general principles of tax law and tax procedure. |
| Course Content | This course contains; Introduction to Tax Law , Sources, Methodology,Sources and Interpretation of Tax Law,Taxation Power,Tax liability,Taxation procedures,Durations on Tax Law,Extinction of tax liability,Financial Tax offences and penalties,Criminal Tax offences and penalties,Exemption from tax penalties,Admistrative resolution methods of tax disputes,Tax Procedural Law,Securing tax claims,International Framework. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Evaluates the basic concepts of tax law. | 10, 16, 9 | A |
| Analyzes how problems arising from tax law should be perceived. | 10, 16, 9 | A |
| Analyzes the need to manage tax processes. | 10, 16, 9 | A |
| Distinguish administrative enforcements and steps that should be taken to prevent. | 10, 16, 9 | A |
| Discusses the place of taxes in the economy and financial structure. | 10, 16, 9 | A |
| Compares to international framework of taxation. | 10, 16, 9 | A |
| Analyzes the characteristics of different tax types. | 10, 16, 9 | A |
| Discusses tax crimes and penalties. | 10, 16, 9 | A |
| Distinguishes tax disputes. | 10, 16, 9 | A |
| Discusses the tax problems faced by real persons, institutions and companies. | 10, 16, 9 | A |
| Revievs what should be done in the tax proceeding. | 10, 16, 9 | A |
| Compares the information obtained through practical examples. | 10, 16, 9 | A |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Tax Law , Sources, Methodology | Nihal Saban, Tax Law, 10th Edition, Beta, p. 3-4. |
| 2 | Sources and Interpretation of Tax Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 13-37 |
| 3 | Taxation Power | Nihal Saban, Tax Law, 10th Edition, Beta, p.4-12. |
| 4 | Tax liability | Nihal Saban, Tax Law, 10th Edition, Beta, p. 13-18. |
| 5 | Taxation procedures | Nihal Saban, Tax Law, 10th Edition, Beta, p. 67-98 |
| 6 | Durations on Tax Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 100-109. |
| 7 | Extinction of tax liability | Nihal Saban, Tax Law, 10th Edition, Beta, p. 95-98 |
| 8 | Financial Tax offences and penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p.395-402. |
| 9 | Criminal Tax offences and penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p. 405-409. |
| 10 | Exemption from tax penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p.409-417. |
| 11 | Admistrative resolution methods of tax disputes | Nihal Saban, Tax Law, 10th Edition, Beta, p. 418-438. |
| 12 | Tax Procedural Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 476-527. |
| 13 | Securing tax claims | Nihal Saban, Tax Law, 10th Edition, Beta, p. 367-370. |
| 14 | International Framework | Nihal Saban, Tax Law, 10th Edition, Beta, p. 537-539. |
| Resources |
| Nihal Saban, Tax Law, Beta, İstanbul, 2019. |
| Nihal Saban, Tax Law, 10th Edition, Beta, İstanbul, 2019. Mualla Öncel - Nami Çağan- Ahmet Kumrulu, Tax LAw,32th Edition Ankara 2023. Tax Laws and Administrative Jurisdiction Laws. |
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. | X | |||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | X | |||||
| 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. | X | |||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | X | |||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | X | |||||
| 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. | X | |||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | X | |||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | X | |||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | X | |||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | X | |||||
| 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. | X | |||||
| 19 | 19. Have a sense of professional and ethical responsibility. | X | |||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | X | |||||
Assessment Methods
| Contribution Level | Relative 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 | 14 | 1 | 14 | |||
| 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 | 6 | 6 | |||
| General Exam | 1 | 12 | 12 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 60 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(60/30) | 2 | |||||
| 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 | HUK3147800 | Fall Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 13:30-14:15 Perşembe 14:30-15:15 Perşembe 15:30-16:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Halit Eyüp ÖZDEMİR |
| Name of Lecturer(s) | Assoc.Prof. Gülşen GEDİK |
| Assistant(s) | |
| Aim | The objective of this course is to teach general principles of tax law and tax procedure. |
| Course Content | This course contains; Introduction to Tax Law , Sources, Methodology,Sources and Interpretation of Tax Law,Taxation Power,Tax liability,Taxation procedures,Durations on Tax Law,Extinction of tax liability,Financial Tax offences and penalties,Criminal Tax offences and penalties,Exemption from tax penalties,Admistrative resolution methods of tax disputes,Tax Procedural Law,Securing tax claims,International Framework. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| Evaluates the basic concepts of tax law. | 10, 16, 9 | A |
| Analyzes how problems arising from tax law should be perceived. | 10, 16, 9 | A |
| Analyzes the need to manage tax processes. | 10, 16, 9 | A |
| Distinguish administrative enforcements and steps that should be taken to prevent. | 10, 16, 9 | A |
| Discusses the place of taxes in the economy and financial structure. | 10, 16, 9 | A |
| Compares to international framework of taxation. | 10, 16, 9 | A |
| Analyzes the characteristics of different tax types. | 10, 16, 9 | A |
| Discusses tax crimes and penalties. | 10, 16, 9 | A |
| Distinguishes tax disputes. | 10, 16, 9 | A |
| Discusses the tax problems faced by real persons, institutions and companies. | 10, 16, 9 | A |
| Revievs what should be done in the tax proceeding. | 10, 16, 9 | A |
| Compares the information obtained through practical examples. | 10, 16, 9 | A |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to Tax Law , Sources, Methodology | Nihal Saban, Tax Law, 10th Edition, Beta, p. 3-4. |
| 2 | Sources and Interpretation of Tax Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 13-37 |
| 3 | Taxation Power | Nihal Saban, Tax Law, 10th Edition, Beta, p.4-12. |
| 4 | Tax liability | Nihal Saban, Tax Law, 10th Edition, Beta, p. 13-18. |
| 5 | Taxation procedures | Nihal Saban, Tax Law, 10th Edition, Beta, p. 67-98 |
| 6 | Durations on Tax Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 100-109. |
| 7 | Extinction of tax liability | Nihal Saban, Tax Law, 10th Edition, Beta, p. 95-98 |
| 8 | Financial Tax offences and penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p.395-402. |
| 9 | Criminal Tax offences and penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p. 405-409. |
| 10 | Exemption from tax penalties | Nihal Saban, Tax Law, 10th Edition, Beta, p.409-417. |
| 11 | Admistrative resolution methods of tax disputes | Nihal Saban, Tax Law, 10th Edition, Beta, p. 418-438. |
| 12 | Tax Procedural Law | Nihal Saban, Tax Law, 10th Edition, Beta, p. 476-527. |
| 13 | Securing tax claims | Nihal Saban, Tax Law, 10th Edition, Beta, p. 367-370. |
| 14 | International Framework | Nihal Saban, Tax Law, 10th Edition, Beta, p. 537-539. |
| Resources |
| Nihal Saban, Tax Law, Beta, İstanbul, 2019. |
| Nihal Saban, Tax Law, 10th Edition, Beta, İstanbul, 2019. Mualla Öncel - Nami Çağan- Ahmet Kumrulu, Tax LAw,32th Edition Ankara 2023. Tax Laws and Administrative Jurisdiction Laws. |
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. | X | |||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | X | |||||
| 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. | X | |||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | X | |||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | X | |||||
| 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. | X | |||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | X | |||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | X | |||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | X | |||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | X | |||||
| 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. | X | |||||
| 19 | 19. Have a sense of professional and ethical responsibility. | X | |||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | X | |||||
Assessment Methods
| Contribution Level | Relative Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |