ANALYSIS OF TAX LAW

LAWG547

Course Code: LAWG547
Semester: -
Theory+Practice: 3 + 0
ECTS: 7

Course Type

Elective Course

Course Level

Master's Degree With Thesis

Year of Study

Semester

ECTS

Name of Lecturer(s)

Professor Abdurrahman Akdoğan

Learning Outcomes

At the end of this course, the students;

Will have the notion of tax law.
Will be well informed about the general principles of tax law, legislation about taxes, and will be able to analyse these subjects.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

Course Contents

WEEK	TOPICS
1^st Week	Introduction, Tax Concepts and Basic Principles, Characteristics of Tax Laws
2^nd Week	Sources of Tax Law
3^rd Week	Taxation Process-1 (Assessment and Assessment Procedures, Notification and Notification Procedures)
4^th Week	Taxation Process-2 (Accrual, Finalization, Collection)
5^th Week	Duration Provisions in Tax Law, Notifications
6^th Week	Tax Audit
7^th Week	Tax Offenses, Misdemeanors, Penalties
8^th Week	Midterm
9^th Week	Administrative Solutions for Tax Disputes
10^th Week	Judicial Resolution Stages of Tax Disputes
11^th Week	Analyzation of Income Tax
12^th Week	Analyzation of Corporate Tax
13^th Week	Analyzation of Taxes on Wealth and Wealth Transfer
14^th Week	Analyzation of Taxes on Expenditures

Recommended or Required Reading

Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara,
Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara.
Karakoç, Yusuf: Genel 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.
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 Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları

Planned Learning Activities and Teaching Methods

Lecture
Case Study
Presentation

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Quiz	1	10
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	3	6	18
Individual or group work	14	4	56
Preparation for Final exam	7	7	49
Course hours	14	3	42
Preparation for Midterm exam	7	6	42
Laboratory (including preparation)
Final exam	1	1	1
Homework
Total Work Load			209
Total Work Load / 30 (h)			6.96
ECTS Credit of the Course			7

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2
K1	X
K2		X
K3		X
K4	X	X
K5	X
K6	X	X
K7		X
K8	X	X