Information Package
baskent.edu.tr

Program of Law (English 30%)

LAWG351

LAW OF TAXATION

Course Code
LAWG351
Semester
Fifth Term (Fall)
Theory+Practice
3 + 0
ECTS
3
Course TypeCompulsory Course
Course LevelBachelor's Degree
Year of Study3
SemesterFifth Term (Fall)
ECTS3
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Explain the fundamentals of tax law.
  2. Explain the historical development of tax law.
  3. Identify the place of tax law in the law system.
  4. Define the relations of tax law with other branches of law.
  5. Identify the sources of the rules concerning taxation.
  6. Question whether these sources are binding or not.
  7. Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability.
  8. Identify the nature of tax obligation and who the tax payers are.
  9. Identify the birth and termination of tax liability.
  10. Define the rules concerning the collection of tax debt by force and the protection of tax assets.
  11. Explain the regulations concerning tax dispute settlements, tax offences and penalties.
  12. Explain tax offences and their penalties.
  13. Explain the general principles of regulations concerning tax dispute settlements between the tax departments and the tax payer.
  14. Explain the regulations concerning tax dispute settlements through the Courts.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe course will examine the basic principles of tax law, tax concepts and institutions, taxation procedure, tax audit, tax crimes and penalties, tax appeals, Turkish tax system and practice.
Course Contents
WEEK TOPICS
1st Week Introduction & Basic Principles and Concepts
2nd Week Sources of Tax Law
3rd Week Taxation Procedure
4th Week Tax Audit and Methods of Tax Audit
5th Week Tax Crimes and Penalties
6th Week Administrative Solutions of Tax Affairs
7th Week Tax Appeals
8th Week Midterm Exam
9th Week Examine of Income Tax - Income, Define of Tax Base, Forms of Liabilities
10th Week Examine of Income Schedules,Income Tax Return and Taxation
11th Week Corporation Tax
12th Week Taxes on Wealth and Taxes on Wealth Transfers
13th Week Taxes on Expenditures (Value Added Tax)
14th Week Taxes on Expenditures (other expenditures taxes)
Recommended or Required ReadingAkdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara.
Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami - Göker, Cenker, Vergi Hukuku, Ankara.
Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara.
Kırbaş, Sadık, Vergi Hukuku, Ankara.
Erginay, Akif, Vergi Hukuku-İlkeler, Vergi Tekniği, Türk Vergi Sistemi, Ankara.
Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara.
Bilici, Nurettin, Vergi Hukuku, Ankara.
Karakoç, Yusuf: Genel Vergi Hukuku, Ankara.
Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara.
Vergi Dünyası Dergisi,
Maliye Dergisi,
Vergi Sorunları Dergisi,
Yaklaşım Dergisi,
Mali Pusula Dergisi,
Maliye Postası Dergisi,
Vergi Kanunları, Yargı Kararları, Genel Tebliğler
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Case Study
  • Problem Solving
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 40
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 1 1
Preparation for Quiz 0 0 0
Individual or group work 14 1 14
Preparation for Final exam 1 14 14
Course hours 14 3 42
Preparation for Midterm exam 1 16 16
Laboratory (including preparation) 0 0 0
Final exam 1 1 1
Homework 1 2 2
Total Work Load90
Total Work Load / 30 (h)3
ECTS Credit of the Course3
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9 LO10 LO11 LO12 LO13 LO14
K1 X X
K2
K3 X X X X X X X X X X X X X X
K4 X X X X X X X X X X X X X X
K5
K6 X X X X X X X X X X X X X X
K7 X X X X X X X X X X X X X X
K8
K9 X X
K10
K11 X X X X X X X X X X X X X X
K12