| Course Type | Elective Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Define the relations of tax law with other branches of law.
- Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability.
- Identify the nature of tax obligation and who the tax payers are.
- Identify the birth and termination of tax liability.
- Define the rules concerning the collection of tax debt by force and the protection of tax assets.
- Explain the regulations concerning tax dispute settlements, tax offences and penalties.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | |
|---|
| Course Description | The sources of tax law, taxation process, tax audit, tax crimes and penalties, tax dispute resolution, examination of basic tax types are examined in this course. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The topic of tax law, resources, time and place in terms of taxation implementation |
|
2nd Week |
The parties to the tax (Tax Administration-payers) |
|
3rd Week |
Events lead to tax, calculation, notification and collection |
|
4th Week |
Auditing, durations |
|
5th Week |
Preservation of tax receivables |
|
6th Week |
Tax disputes and resolution |
|
7th Week |
Tax offenses and penalties |
|
8th Week |
Midterm exam |
|
9th Week |
Turkish taxation system |
|
10th Week |
Income tax |
|
11th Week |
Corporate Tax |
|
12th Week |
Value added Tax, Special Consumption tax |
|
13th Week |
Customs tax, stamp tax, Bank procedure tax |
|
14th Week |
Wealth through taxes (motor vehicles, real estate, probate and inheritance tax) |
|
| Recommended or Required Reading | Abdurrahman Akdoğan: Vergi Hukuku ve Türk Vergi Sistemi, 13. Baskı, Ankara 2017.
S. Ateş Oktar: Vergi Hukuku, 12. Baskı, İstanbul, 2017. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Case Study
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
50 |
| 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 |
15 |
2 |
30 |
| Preparation for Final exam |
1 |
45 |
45 |
| Course hours |
15 |
3 |
45 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 152 |
| Total Work Load / 30 (h) | 5.06 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
