Course Detail
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. Hakan ÜZELTÜRK |
| Name of Lecturer(s) | Prof.Dr. Hakan ÜZELTÜRK |
| Assistant(s) | Öğr. Gör. Aytuğ Ataç |
| Aim | The objective of this course is to teach principles of tax law and solve tax problems. |
| Course Content | This course contains; The Relationship between Economy, Finance, and Taxation,The Historical Development of Tax Law,The Sources of Tax Law,Some Fundamental Concepts and Deadlines in Tax Law,The Taxation Process Part-I,The Taxation Process- Part-II,Circumstances that Extinguish Tax Liabilities. ,Tax Crimes and Penalties,Methods of Resolving Tax Disputes,İncome Tax Act- Concepts,Income Tax - Elements,Corporate Tax,Corporate Tax Part-II,Value Added Tax - Special Consumption Tax. |
| Course Learning Outcomes | 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 | The Relationship between Economy, Finance, and Taxation | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 3-9. |
| 2 | The Historical Development of Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.9-11 |
| 3 | The Sources of Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.17-23. |
| 4 | Some Fundamental Concepts and Deadlines in Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.137-152. |
| 5 | The Taxation Process Part-I | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 109-135. |
| 6 | The Taxation Process- Part-II | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 109-135. |
| 7 | Circumstances that Extinguish Tax Liabilities. | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 154-190. |
| 8 | Tax Crimes and Penalties | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 257-269. |
| 9 | Methods of Resolving Tax Disputes | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.211-29. |
| 10 | İncome Tax Act- Concepts | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 291-319. |
| 11 | Income Tax - Elements | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.320-390. |
| 12 | Corporate Tax | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.403-435. |
| 13 | Corporate Tax Part-II | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.403-435. |
| 14 | Value Added Tax - Special Consumption Tax | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.499-518, 531-537. |
| Resources |
| Öncel, Çağan, Kumrulu, Göker, Tax Law, 34th Edition, Turhan Kitabevi, Ankara, 2025. |
| Tax Acts and Administrative Jurisdiction Acts. |
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. Hakan ÜZELTÜRK |
| Name of Lecturer(s) | Prof.Dr. Hakan ÜZELTÜRK |
| Assistant(s) | Öğr. Gör. Aytuğ Ataç |
| Aim | The objective of this course is to teach principles of tax law and solve tax problems. |
| Course Content | This course contains; The Relationship between Economy, Finance, and Taxation,The Historical Development of Tax Law,The Sources of Tax Law,Some Fundamental Concepts and Deadlines in Tax Law,The Taxation Process Part-I,The Taxation Process- Part-II,Circumstances that Extinguish Tax Liabilities. ,Tax Crimes and Penalties,Methods of Resolving Tax Disputes,İncome Tax Act- Concepts,Income Tax - Elements,Corporate Tax,Corporate Tax Part-II,Value Added Tax - Special Consumption Tax. |
| Course Learning Outcomes | 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 | The Relationship between Economy, Finance, and Taxation | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 3-9. |
| 2 | The Historical Development of Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.9-11 |
| 3 | The Sources of Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.17-23. |
| 4 | Some Fundamental Concepts and Deadlines in Tax Law | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.137-152. |
| 5 | The Taxation Process Part-I | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 109-135. |
| 6 | The Taxation Process- Part-II | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 109-135. |
| 7 | Circumstances that Extinguish Tax Liabilities. | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 154-190. |
| 8 | Tax Crimes and Penalties | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 257-269. |
| 9 | Methods of Resolving Tax Disputes | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.211-29. |
| 10 | İncome Tax Act- Concepts | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p. 291-319. |
| 11 | Income Tax - Elements | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.320-390. |
| 12 | Corporate Tax | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.403-435. |
| 13 | Corporate Tax Part-II | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.403-435. |
| 14 | Value Added Tax - Special Consumption Tax | Öncel, Çağan, Kumrulu, Göker, Tax Law, 32.Edition, Turhan Publishing, 2023, p.499-518, 531-537. |
| Resources |
| Öncel, Çağan, Kumrulu, Göker, Tax Law, 34th Edition, Turhan Kitabevi, Ankara, 2025. |
| Tax Acts and Administrative Jurisdiction Acts. |
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 | |