Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | İP211.1B2 | Tax Law | Elective | 2 | 3 | 4 |
|
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 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 |
Includes the mutual rights and duties of the taxpayer and the state in the Tax Procedures Code in order to create an infrastructure for accounting applications. |
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 | | |
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Recommended or Required Reading |
Osman PEHLİVAN, Tax Law, Karadeniz Technical University, Trabzon, 2016 |
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 | 14 | 2 | 28 |
Individual Study for Mid term Examination | 10 | 2 | 20 |
Individual Study for Final Examination | 10 | 2 | 20 |
|
Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 3 | 2 | 2 | 2 | 2 | 1 | 2 | 1 | 1 | 1 | LO2 | 2 | 2 | 3 | 2 | 1 | 1 | 1 | 1 | 2 | 1 | LO3 | 2 | 2 | 3 | 1 | 2 | 2 | 1 | 2 | 1 | 1 | LO4 | 1 | 1 | 2 | 1 | 2 | 1 | 1 | 2 | 1 | 1 | LO5 | 2 | 1 | 2 | 1 | 1 | 1 | 1 | 2 | 2 | 1 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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