Bayburt University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
ADL209	Financial Law	Compulsory	2	3	3

Level of Course Unit

Short Cycle

Objectives of the Course

State and other public entities in the collection of revenue is to provide the basic information on spending and fiscal policy making .

Name of Lecturer(s)

Learning Outcomes

1	Knows that tax law is closely related to the field of human rights and freedom of individuals
2	Identify the place of tax law in the law system. Define the relations of tax law with other branches of law.
3	Knows remedies against administrative actions, understand how to looks for the rights of others, solves the problems.
4	Knows very well about the time periods of tax law
5	Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability
6	Define the rules concerning the collection of tax debt by force and the protection of tax assets.
7	Explain the regulations concerning tax dispute settlements, tax offences and penalties
8	Has a knowledge of Turkish tax system taxes. Knows about the rights and obligations of these taxes, seeks own right, shows the way to other people.

Mode of Delivery

Second Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Public Expenditures
2	Public Goods and Services
3	Public revenue
4	Taxation, Definition and Scope of Tax Law
5	Principles of Taxation Authority
6	Threshing Process
7	Characteristics and Effects of the Notification Process
8	Mid-term Exam
9	Consequences and Effects of Accrual Process
10	Compromise
11	Collection
12	Other Causes Ending the Tax Borrowing
13	fixing tax errors with judicial way
14	Tax Judge and fixing tax errors with administrative way
15	Final Exam

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
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

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	2	28
Discussion	7	2	14
Question-Answer	5	2	10
Team/Group Work	5	1	5
Brain Storming	5	2	10
Individual Study for Mid term Examination	5	1	5
Individual Study for Final Examination	5	2	10
Performance	5	1	5
TOTAL WORKLOAD (hours)			90

Contribution of Learning Outcomes to Programme Outcomes

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High