APPLICATIONS OF TAX LAW

TBF461

Course Code: TBF461
Semester: -
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Understand the concept and fundamental principles of taxation.
Learn about tax legislation and legal regulations.
Gain knowledge of tax practices and comprehend these processes.
Discuss and analyze tax-related issues.
Develop solutions and suggestions for the tax system.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course covers tax law and its fundamental characteristics, tax procedure law, and basic concepts related to income tax and corporate tax. Practical examples and applications will be included to help students gain both theoretical and practical knowledge on taxation issues.

Course Contents

WEEK	TOPICS
1^st Week	Introduction: basic concepts, principles of tax law, sources of tax law
2^nd Week	Sources of tax law
3^rd Week	Interpretation of tax laws
4^th Week	Assessment of taxes
5^th Week	Notification of taxes
6^th Week	Accrual and payment of taxes
7^th Week	Tax audits
8^th Week	Midterm exam
9^th Week	Tax offenses and penalties
10^th Week	Resolution of tax disputes
11^th Week	Income tax and its applications
12^th Week	Corporate tax and its applications
13^th Week	Taxes on wealth and wealth transfers
14^th Week	Consumption taxes

Recommended or Required Reading

Akdoğan, A. (2023). Vergi hukuku ve Türk vergi sistemi (16th ed.). Gazi Kitabevi.

Öncel, M., Kumrulu, A., & Çağan, N. (2024). Vergi hukuku. Ankara, Turhan Kitabevi.

Kırbaş, S. (2018). Vergi hukuku: Temel Kavramlar, İlkeler ve Kurumlar (21th ed.). Ankara, Siyasal Kitabevi.

Karakoç, Y. (2024). Genel vergi hukuku (3th ed.). Ankara, Yetkin Yayınları.

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Questions/Answers

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
Individual or group work	14	3	42
Preparation for Final exam	1	40	40
Course hours	13	3	39
Preparation for Midterm exam	1	20	20
Laboratory (including preparation)
Final exam	1	1	1
Homework
Total Work Load			143
Total Work Load / 30 (h)			4.76
ECTS Credit of the Course			5

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1	X	X	X	X	X
K2
K3
K4			X	X	X
K5	X	X	X	X	X
K6				X	X
K7				X
K8				X	X
K9
K10