Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | ADL204.B3 | | Compulsory | 2 | 4 | 3 |
|
Level of Course Unit |
Short Cycle |
Objectives of the Course |
To have information about public revenues and expenses and to learn the basic concepts of tax law. |
Name of Lecturer(s) |
Öğr. Gör. Burçin ÖZ |
Learning Outcomes |
1 | Defines the basic concepts of financial law. | 2 | Have information about public revenues and expenditures. | 3 | Can express opinions on current financial issues. |
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Mode of Delivery |
Normal Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
1-Public Economy
2-Public Finance
3-Financial Law
4-Public Revenues
5-Tax Law
6-Public Debt
7-Public Expenditures
8-Budget |
Weekly Detailed Course Contents |
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1 | Public finance, financial law | | | 2 | Definition and types of public revenues | | | 3 | Forced and voluntary public revenues | | | 4 | Definition of Tax Law, Its Position in the Whole Legal System | | | 5 | Sources of Tax Law, Basic Elements of Tax | | | 6 | Interpretation in tax law | | | 7 | Taxation authority, Tax duty | | | 8 | Midterm Exam | | | 9 | Taxation process | | | 10 | Deadlines in tax law, expiration of tax debt | | | 11 | Ways to resolve tax disputes | | | 12 | Tax crimes and penalties | | | 13 | Turkish tax system | | | 14 | Types of public debt, debt management and termination | | | 15 | Public expenditures and budget | | | 16 | Final Exam | | |
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Recommended or Required Reading |
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Planned Learning Activities and Teaching Methods |
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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 |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 2 | 28 |
Question-Answer | 14 | 1 | 14 |
Self Study | 14 | 2 | 28 |
Individual Study for Mid term Examination | 1 | 5 | 5 |
Individual Study for Final Examination | 1 | 5 | 5 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 2 | 2 | 2 | 2 | 1 | 3 | 1 | 1 | 4 | 4 | LO2 | 2 | 2 | 2 | 2 | 1 | 3 | 1 | 1 | 4 | 4 | LO3 | 2 | 2 | 2 | 2 | 1 | 3 | 1 | 1 | 4 | 4 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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