TURKISH TAX LAW

LAW582

Course Code: LAW582
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;

Explain the fundamentals of tax law.
Explain the historical development of tax law.
Identify the place of tax law in the law system.
Define the relations of tax law with other branches of law.
Identify the sources of the rules concerning taxation.
Question whether these sources are binding or not.
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.
Explain tax offences and their penalties.
Explain the general principles of regulations concerning tax dispute settlements between the tax departments and the tax payer.
Explain the regulations concerning tax dispute settlements through the Courts.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None.

Course Description

Course Contents

WEEK	TOPICS
1^st Week	Introduction & Basic Principles and Concepts
2^nd Week	Sources of Tax Law
3^rd Week	Taxation Procedure
4^th Week	Tax Audit and Methods of Tax Audit
5^th Week	Tax Crimes and Penalties
6^th Week	Administrative Solutions of Tax Affairs
7^th Week	Tax Appeals
8^th Week	Midterm Exam
9^th Week	Examine of Income Tax - Income, Define of Tax Base, Forms of Liabilities
10^th Week	Examine of Income Schedules,Income Tax Return and Taxation
11^th Week	Corporation Tax
12^th Week	Taxes on Wealth and Taxes on Wealth Transfers
13^th Week	Taxes on Expenditures (Value Added Tax)
14^th Week	Taxes on Expenditures (other expenditures taxes)
15^th Week	Final

Recommended or Required Reading

Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara.
Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara.
Oktar, Ateş, Vergi Hukuku, İstanbul.
Kırbaş, Sadık, Vergi Hukuku, Ankara.
Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, 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.
Karakoç, Yusuf: Genel 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 Kanunları, Yargı Kararları, Genel Tebliğler

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Questions/Answers
Other

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	3	3
Preparation for Quiz
Individual or group work	14	5	70
Preparation for Final exam	14	10	140
Course hours	14	3	42
Preparation for Midterm exam	7	5	35
Laboratory (including preparation)
Final exam	1	3	3
Homework	1	3	3
Total Work Load			296
Total Work Load / 30 (h)			9.86
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5	LO6	LO7	LO8	LO9	LO10	LO11	LO12	LO13	LO14
K1			X		X				X			X
K2	X	X												X
K3							X	X
K4	X
K5	X		X								X			X
K6										X	X	X
K7		X
K8			X						X				X