TAX LAW

LAW524

Course Code: LAW524
Semester: -
Theory+Practice: 3 + 0
ECTS: 10

Course Type

Elective Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Make analysis and evaluations about the scope and applications of Tax Procedure Law.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

absent

Course Description

The course will examine basic principles and rules related tax law and their practices.

Course Contents

WEEK	TOPICS
1^st Week	Concepts and Principles of Tax, Characteristics and Limitations of Tax Law
2^nd Week	Resources of Tax Law, Fundamentals of Taxation Process
3^rd Week	Tax Assesment and Assesment Procedures and Declarations
4^th Week	Tax Accruals and Collections, Finalization of Tax and Penalty
5^th Week	Duration and Declaration in Tax Law
6^th Week	Tax Audit and its Procedures
7^th Week	Tax Offences and their scope
8^th Week	Midterm exam
9^th Week	Disputes on tax issues and related solutions
10^th Week	Resolution of tax disputes through judicial phase
11^th Week	Examine of the Income Tax
12^th Week	Examine of the Corporation Tax
13^th Week	The scope and legal characteristics of Wealth and Wealth Transfer
14^th Week	The scope and legal characteristics of expenditure tax
15^th Week	Final

Recommended or Required Reading

(1) Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara,
(2) Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara.
(3) Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi
Hukuku, Ankara.
(4) Kırbaş, Sadık, Vergi Hukuku, Ankara.
(5) Erginay, Akif, Vergi Hukuku-İlkeler, Vergi Tekniği, Türk Vergi Sistemi,
Ankara.
(6) Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara,
(7) Bilici, Nurettin, Vergi Hukuku, Ankara.
(8) Karakoç, Yusuf: Genel Vergi Hukuku, Ankara.
(9) Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
(10) Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
(11) Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara.
(12) Vergi Dünyası Dergisi,
(13) Maliye Dergisi,
(14) Vergi Sorunları Dergisi,
(15) Yaklaşım Dergisi,
(16) Mali Pusula Dergisi,
(17) Maliye Postası Dergisi,
(18) Vergi Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları

Planned Learning Activities and Teaching Methods

Lecture
Questions/Answers
Discussion

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	3	3
Preparation for Quiz
Individual or group work	14	6	84
Preparation for Final exam	14	6	84
Course hours	14	5	70
Preparation for Midterm exam	7	4	28
Laboratory (including preparation)	14	2	28
Final exam	1	3	3
Homework	1	3	3
Total Work Load			303
Total Work Load / 30 (h)			10.1
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

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