| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | YRL205B | Tax Law | Compulsory | 2 | 3 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Gaining knowledge and skills related to the legal foundations of taxation, equipping with the ability to use and interpret the basic concepts of tax law, giving to discern about process transactions related to taxation |
| Name of Lecturer(s) |
| Öğr. Gör. İbrahim Köksal |
| Learning Outcomes |
| 1 | To be able to understand subject, place and resources of tax law; | | 2 | To be able to analyze the principles relating to the implementation of tax laws; | | 3 | To be able to explain tax-related basic concepts and their features; | | 4 | To be able to evaluate rights and obligations of taxpayers; | | 5 | To be able to distinguish process of taxation and characteristics of its procedures; |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Origin and development of tax law; subject and meaning of tax law; autonomy of tax law and its place in the legal system; disciplines of tax law, Sources of tax law: sources from the legislative branch, sources from the executive branch and sources from the judiciary branch |
| Weekly Detailed Course Contents |
|
| 1 | Origin and development of tax law; subject and meaning of tax law; autonomy of tax law and its place in the legal system; disciplines of tax law | | | | 2 | Sources of tax law: sources from the legislative branch, sources from the executive branch and sources from the judiciary branch | | | | 3 | Execution of tax law in terms of location, time period and meaning (implementation of tax law for place, time and meaning); interpretation in tax law, methods and properties; taxation power | | | | 4 | Fundamental conceptions of tax law: Taxpayer, tax responsibility, legal capacity and representation in tax law | | | | 5 | Fundamental conceptions of tax law: Subject of taxation, basis in taxation, occasions of tax, tax exemptions, exclusions and deductions, tax base and tariffs | | | | 6 | Taxpayer’s obligations: notification, to file a return, bookkeeping, tasks of record and document order, other tasks. Taxpayer rights. Evaluation and amortization | | | | 7 | Midterm | | | | 8 | Taxation process: Impose of tax and its methods, notification of tax and its methods | | | | 9 | Taxation process: tax assessment and tax collection, situations removed tax debt | | | | 10 | Periods in tax law; significance of periods and their categorization; situations effected periods | | | | 11 | Concept of misdemeanor and crime; Tax misdemeanors and their penalty; Tax crimes and their penalty | | | | 12 | Solution of tax disputes: Administrative stage solution, the solution phase of the judiciary; Legal remedies | | | | 13 | Control and collection of tax claims: Voluntary payment of tax claims and conveniences given to debtors. Collection of tax claims by force and their safeguard. | | | | 14 | International tax law: Double taxation, International tax avoidance and tax evasion, International tax harmonization | | | | 15 | Available | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Vergi Hukuku, Bursa: Ekin Yayınevi |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Discussion | 4 | 1 | 4 |
| Question-Answer | 14 | 1 | 14 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 1 | 15 | 15 |
| Individual Study for Final Examination | 1 | 20 | 20 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | | | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 5 | 4 | 3 | 4 | | LO2 | | | | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | | LO3 | | | | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | | LO4 | | | | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | | LO5 | | | | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 3 | 4 | 3 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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