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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL407B2 | Tax Law | Compulsory | 4 | 7 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | The aim of the course is to explain the place and importance of tax law in the legal system and to give information about general taxation principles and the Turkish Tax System. | | Name of Lecturer(s) | | Öğr. Gör. Ayça KAYA | | Learning Outcomes | | 1 | They can understand both general tax law and the general principles applicable in the Turkish Tax System. | | 2 | Since they create a general framework for taxation processes and the Turkish tax system, they can think about the problems of tax processes in practical life. | | 3 | They can generate ideas about ways to resolve disputes in the Turkish tax system. | | 4 | They can compare tax types in terms of elements such as subject, taxpayer, base and rate. | | 5 | They can comment on the structure and functioning of the Turkish tax system. |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Definition of tax law, place of tax law in the legal system, subject of tax, principles of taxation, taxation procedures, tax organization, tax crimes, tax misdemeanors, tax disputes, termination of tax debt, income tax, corporate tax, real estate tax, motor vehicle tax, value added tax, inheritance and transfer tax, special consumption tax, stamp duty and duties | | Weekly Detailed Course Contents | |
| 1 | Concept of tax, definition of tax law, material tax law, formal tax law, place of tax law in the legal system, sources of tax law. | | | | 2 | General concepts related to tax law, principles of taxation, general information about the taxation process, assessment, notification, accrual and collection process, reasons for expiry of tax debt, deadlines in tax law. | | | | 3 | Tax disputes and tax jurisdiction in Turkish tax law, tax errors and their correction, duties and organizational structure of the tax administration, tax crimes and misdemeanors, sanctions of tax crimes and misdemeanors | | | | 4 | General definition of income tax, taxpayers in income tax, scope of income tax | | | | 5 | Definition of commercial profits, explanations regarding commercial activities, characteristics of commercial profits, their determination and taxation | | | | 6 | Concepts of agricultural income and agricultural activity, determination and taxation of agricultural income, taxation of wages | | | | 7 | Explanation of the elements and taxation of self-employment income, Scope and taxation of real estate capital income, Scope and taxation of movable capital income, Taxation of other earnings and income | | | | 8 | Mid-term exam | | | | 9 | Explaining the concept of assessment in income tax and giving information about collection procedures | | | | 10 | Explanation of the subject, taxpayer, base and rate in corporate tax | | | | 11 | Providing information regarding the declaration of corporate tax, explanations regarding assessment of corporate tax, payment of corporate tax | | | | 12 | Subject, scope, obligor and taxation process of property tax, inheritance and transfer tax and motor vehicle tax | | | | 13 | Providing information about the subject, taxpayer and general characteristics of value added tax (VAT), determining the taxable event in VAT | | | | 14 | Base and rate in Value Added Tax, Exceptions in Value Added Tax | | | | 15 | Special consumption tax, Expenditure taxes, Stamp duty - General features, subject, taxpayer, base and rate and taxation for municipal taxes and duties | | | | 16 | Semester Exam | | |
| | Recommended or Required Reading | | Osman Pehlivan, Vergi Hukuku (Genel Hükümler ve Türk Vergi Sistemi), Celepler Matbaacılık Basım Yayım ve Dağıtım, Trabzon. | | 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 | | Self Study | 14 | 3 | 42 | | Individual Study for Mid term Examination | 1 | 30 | 30 | | Individual Study for Final Examination | 1 | 35 | 35 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 4 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 4 | | LO2 | 4 | 3 | 3 | 4 | 3 | 4 | 3 | 3 | 4 | 4 | | LO3 | 4 | 3 | 3 | 4 | 3 | 4 | 3 | 3 | 4 | 4 | | LO4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 4 | | LO5 | 4 | 3 | 3 | 5 | 3 | 4 | 3 | 3 | 4 | 5 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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