| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 3 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Knows the basic concepts and principles of tax law.
- Learns the subject of tax offenses and penalties, compares them with criminal law and establishes connections with current life.
- To have information about administrative and judicial solutions of tax disputes and to find ways to solve the problems that they will face in practice.
- Learns the systematic of tax execution and finds the opportunity to compare with other enforcement practices.
- Understands the rights and obligations of the taxpayer.
- Have detailed information about taxation processes and processes.
- Learns the principles of taxation.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The subject of tax law course, its sources, application of tax in terms of time and place, parties of tax (Tax Administration - Taxpayer), the event that gives rise to tax, tax assessment, notification and collection, tax audit, durations in tax law, protection of tax receivables, tax disputes and solution, tax offenses and penalties, Turkish Tax System. Taxes on income (income tax, corporate tax), taxes on expenditures (value added tax, special consumption tax), customs tax, stamp tax, bank transactions tax, taxes on wealth (motor vehicles, real estate, inheritance and inheritance taxes) |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The scope of tax law |
|
2nd Week |
Taxation principles and procedures |
|
3rd Week |
The parties to the tax |
|
4th Week |
Taxation process |
|
5th Week |
Homework of the taxpayer, supervision, durations |
|
6th Week |
Tax misdemeanors, crimes and penalties |
|
7th Week |
Protection of tax receivables |
|
8th Week |
Midterm |
|
9th Week |
Reconciliation |
|
10th Week |
Error and correction |
|
11th Week |
Taxes on income |
|
12th Week |
Taxes on expenditure |
|
13th Week |
Taxes on wealth |
|
14th Week |
Evaluation of the semester |
|
15th Week |
Final Exam |
|
| Recommended or Required Reading | |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Practice
- Project
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
3 |
5 |
15 |
| Preparation for Final exam |
1 |
25 |
25 |
| Course hours |
14 |
2 |
28 |
| Preparation for Midterm exam |
1 |
17 |
17 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
1 |
1 |
1 |
| Field Research |
1 |
2 |
2 |
| Total Work Load | 91 |
| Total Work Load / 30 (h) | 3.03 |
| ECTS Credit of the Course | 3 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
