Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX LAW | MLY2133270 | 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) | Assist.Prof. Ergün DİLAVEROĞLU |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | ||||||
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 | MLY2133270 | 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) | Assist.Prof. Ergün DİLAVEROĞLU |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |