| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA201B2 | Tax Law | Compulsory | 2 | 3 | 5 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| For students; The reasons for ending the tax payer and the penalties, the duration of legal proceedings and time-outs in tax law, the tax audit, the tax penalties and penalties, the tax judgments and the periods for filing lawsuits in the legal system. To give information. |
| Name of Lecturer(s) |
| Öğr. Gör. Turgut POLAT |
| Learning Outcomes |
| 1 | Understand the principles of taxation within constitutional principles and historical development | | 2 | Having knowledge about the process of taxation | | 3 | Tax liability of private debt distinction was made | | 4 | Understanding the solutions to tax disputes | | 5 | Having basic knowledge about tax crimes and penalties |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| It includes what the taxes applied in our country are, what obligations and responsibilities these practices impose on the tax administration and taxpayers, what sanctions will be faced if the tax duty is not fulfilled as required, and the mutual rights and duties of the taxpayer and the state in the tax laws. |
| Weekly Detailed Course Contents |
|
| 1 | Definition of Tax Law and Its Place in the Legal System | | | | 2 | Sources of Tax Law | | | | 3 | Application of Tax Laws in Terms of Place and Time | | | | 4 | Interpretation of Tax Code | | | | 5 | Basic Tax Concepts | | | | 6 | Postpaid, Borrowing and End-of-Life Debt | | | | 7 | Duration in Tax Law | | | | 8 | Midterm Exam | | | | 9 | Tax Crimes and Punishments | | | | 10 | Tax Crimes and Punishments | | | | 11 | Causes of Tax Crimes | | | | 12 | Tax Administration, duties and Tax Audit | | | | 13 | Administrative Remedies for Tax Disputes | | | | 14 | Judicial Solution of Tax Disputes | | | | 15 | Judicial Solution of Tax Disputes | | |
|
| Recommended or Required Reading |
| PEHLİVAN, Osman, Tax Law, Karadeniz Technical University, Trabzon 2022 |
| 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 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 10 | 3 | 30 |
| Individual Study for Mid term Examination | 10 | 2 | 20 |
| Individual Study for Final Examination | 14 | 3 | 42 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 2 | 1 | 1 | 3 | 2 | 1 | 2 | 1 | | LO2 | 2 | 2 | 1 | 1 | 2 | 2 | 1 | 1 | 1 | | LO3 | 2 | 2 | 1 | 2 | 2 | 1 | 1 | 2 | 1 | | LO4 | 2 | 2 | 1 | 2 | 2 | 1 | 1 | 2 | 1 | | LO5 | 2 | 1 | 1 | 2 | 2 | 1 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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