Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX LAW | - | Fall Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Adem Bağış ALÇİÇEK |
| Name of Lecturer(s) | Lect. Hasan Semih ŞAKIR |
| Assistant(s) | |
| Aim | The aim of this course is to provide students with information of tax law and national and international applications of tax law. |
| Course Content | This course contains; Introduction to tax law,The scope of tax law and its relationship with other branches of law, the basic concepts of taxation,The sources of tax law, the implementation of tax law, the constitutional provisions relating to taxation,Tax authority, duties of tax authorities and tax payers, taxation process,Taxable event. Calculation, notification, assessment and collection processes,Interpretation and analogy in tax law, duties of tax payers, auditing of tax payers, time limits,Extension of time limits, evaluation of situations encountered in practice,Tax deferral, case studies encountered in practice on expiration of tax debt,Tax offences and implementation, payment and abolishment of tax penalties,Tax security measures,Provisional attachment, provisional assessment, prohibition of leaving the country,Tax conflicts,Administrative and judicial solutions to disputes, functioning of Turkish judicial process. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Will be able to explain the basic principles and concepts of tax law. | 14, 23, 9 | A, E |
| 2.Will be able to explain assignments about taxation and taxpayership. | 12, 14, 9 | A, E |
| 3.Will be able to define the tax administration and his duties. | 12, 14, 9 | A |
| 4.Will be explain tax crime and punishment. | 12, 14, 2 | A |
| 5.Will be able to define tax disputes. | 14, 9 | A |
| 1.1.Explains the principles of tax law. | ||
| 1.2.Explains the concepts of tax law. | ||
| 2.1.Explains the duty of taxation. | ||
| 2.2.Explains the liability duty. | ||
| 3.1.Explains tax administration. | ||
| 3.2.Explains tax duties. | ||
| 4.1.Explains tax crimes. | ||
| 4.2.Explains tax penalties. | ||
| 5.1.Explains tax disputes. | ||
| 5.2.Explains the judicial remedy in tax disputes. |
| Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 2: Project Based Learning Model, 23: Concept Map Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to tax law | |
| 2 | The scope of tax law and its relationship with other branches of law, the basic concepts of taxation | |
| 3 | The sources of tax law, the implementation of tax law, the constitutional provisions relating to taxation | |
| 4 | Tax authority, duties of tax authorities and tax payers, taxation process | |
| 5 | Taxable event. Calculation, notification, assessment and collection processes | |
| 6 | Interpretation and analogy in tax law, duties of tax payers, auditing of tax payers, time limits | |
| 7 | Extension of time limits, evaluation of situations encountered in practice | |
| 9 | Tax deferral, case studies encountered in practice on expiration of tax debt | |
| 10 | Tax offences and implementation, payment and abolishment of tax penalties | |
| 11 | Tax security measures | |
| 12 | Provisional attachment, provisional assessment, prohibition of leaving the country | |
| 13 | Tax conflicts | |
| 14 | Administrative and judicial solutions to disputes, functioning of Turkish judicial process |
| Resources |
| Prof. Dr. Nurettin BİLİCİ, Vergi Hukuku, Savaş Yayınları, 2023 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources. | X | |||||
| 2 | Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education. | X | |||||
| 3 | The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems. | X | |||||
| 4 | To conduct an independent study on the basic level in the area. | X | |||||
| 5 | Take responsibility to solve complex problems encountered in applications related and unforeseen area. | X | |||||
| 6 | To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet. | X | |||||
| 7 | Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness. | X | |||||
| 8 | Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication. | X | |||||
| 9 | Their thoughts and suggestions share for solutions to problems related to the field. | X | |||||
| 10 | European Computer Driving Licence to use together with information and communication technologies. | ||||||
| 11 | In the field of social, scientific, cultural and ethical values. | X | |||||
| 12 | Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights. | X | |||||
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 | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 2 | 4 | 8 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 10 | 2 | 20 | |||
| Midterm Exam | 1 | 22 | 22 | |||
| General Exam | 1 | 27 | 27 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 105 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(105/30) | 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 |
|---|---|---|---|---|---|
| TAX LAW | - | Fall Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Assist.Prof. Adem Bağış ALÇİÇEK |
| Name of Lecturer(s) | Lect. Hasan Semih ŞAKIR |
| Assistant(s) | |
| Aim | The aim of this course is to provide students with information of tax law and national and international applications of tax law. |
| Course Content | This course contains; Introduction to tax law,The scope of tax law and its relationship with other branches of law, the basic concepts of taxation,The sources of tax law, the implementation of tax law, the constitutional provisions relating to taxation,Tax authority, duties of tax authorities and tax payers, taxation process,Taxable event. Calculation, notification, assessment and collection processes,Interpretation and analogy in tax law, duties of tax payers, auditing of tax payers, time limits,Extension of time limits, evaluation of situations encountered in practice,Tax deferral, case studies encountered in practice on expiration of tax debt,Tax offences and implementation, payment and abolishment of tax penalties,Tax security measures,Provisional attachment, provisional assessment, prohibition of leaving the country,Tax conflicts,Administrative and judicial solutions to disputes, functioning of Turkish judicial process. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Will be able to explain the basic principles and concepts of tax law. | 14, 23, 9 | A, E |
| 2.Will be able to explain assignments about taxation and taxpayership. | 12, 14, 9 | A, E |
| 3.Will be able to define the tax administration and his duties. | 12, 14, 9 | A |
| 4.Will be explain tax crime and punishment. | 12, 14, 2 | A |
| 5.Will be able to define tax disputes. | 14, 9 | A |
| 1.1.Explains the principles of tax law. | ||
| 1.2.Explains the concepts of tax law. | ||
| 2.1.Explains the duty of taxation. | ||
| 2.2.Explains the liability duty. | ||
| 3.1.Explains tax administration. | ||
| 3.2.Explains tax duties. | ||
| 4.1.Explains tax crimes. | ||
| 4.2.Explains tax penalties. | ||
| 5.1.Explains tax disputes. | ||
| 5.2.Explains the judicial remedy in tax disputes. |
| Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 2: Project Based Learning Model, 23: Concept Map Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Introduction to tax law | |
| 2 | The scope of tax law and its relationship with other branches of law, the basic concepts of taxation | |
| 3 | The sources of tax law, the implementation of tax law, the constitutional provisions relating to taxation | |
| 4 | Tax authority, duties of tax authorities and tax payers, taxation process | |
| 5 | Taxable event. Calculation, notification, assessment and collection processes | |
| 6 | Interpretation and analogy in tax law, duties of tax payers, auditing of tax payers, time limits | |
| 7 | Extension of time limits, evaluation of situations encountered in practice | |
| 9 | Tax deferral, case studies encountered in practice on expiration of tax debt | |
| 10 | Tax offences and implementation, payment and abolishment of tax penalties | |
| 11 | Tax security measures | |
| 12 | Provisional attachment, provisional assessment, prohibition of leaving the country | |
| 13 | Tax conflicts | |
| 14 | Administrative and judicial solutions to disputes, functioning of Turkish judicial process |
| Resources |
| Prof. Dr. Nurettin BİLİCİ, Vergi Hukuku, Savaş Yayınları, 2023 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources. | X | |||||
| 2 | Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education. | X | |||||
| 3 | The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems. | X | |||||
| 4 | To conduct an independent study on the basic level in the area. | X | |||||
| 5 | Take responsibility to solve complex problems encountered in applications related and unforeseen area. | X | |||||
| 6 | To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet. | X | |||||
| 7 | Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness. | X | |||||
| 8 | Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication. | X | |||||
| 9 | Their thoughts and suggestions share for solutions to problems related to the field. | X | |||||
| 10 | European Computer Driving Licence to use together with information and communication technologies. | ||||||
| 11 | In the field of social, scientific, cultural and ethical values. | X | |||||
| 12 | Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |