| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY310.4B | Tax Judge | Elective | 3 | 6 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| This course aims to improve students' knowledges about analysis of tax conflicts with governmental and judicial remedy. |
| Name of Lecturer(s) |
| Doç Dr Mehmet Bulut |
| Learning Outcomes |
| 1 | Cognize the features of tax disputes, governmental and judicial remedy of tax conflicts. | | 2 | Prepare a tax-court case bill. | | 3 | Evaluate tax cases. | | 4 | Introduce solutions that minimize to tax conflicts. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Characteristics of tax disputes; administrative solution to tax disputes: comparison of administrative and legal solutions, correction of tax errors, reconciliation; legal solutions; tax law and the turkish legal system; structure, functions and principles of tax law; resolution procedures in courts: status of tax cases, parties in tax disputes, jurisdiction, hearing of tax case, burden of proof and evidence. |
| Weekly Detailed Course Contents |
|
| 1 | The concept of tax conflict | | | | 2 | Activity and elements of tax administration | | | | 3 | Tax collection process | | | | 4 | Tax penalty | | | | 5 | Tax failure and adjusting | | | | 6 | Agreement | | | | 7 | Juridical solutions of tax conflict | | | | 8 | Mid-term exam | | | | 9 | Juridical branches, Principles of jurisdiction | | | | 10 | The topic of tax case | | | | 11 | Parts of tax case | | | | 12 | Tax juridical bodies | | | | 13 | Proof in tax cases | | | | 14 | Decisions in tax cases | | | | 15 | Results of tax cases, Law ways in tax jurisdiction | | |
|
| Recommended or Required Reading |
| Bayraklı. H. H., 2018; Vergi Uyuşmazlıkları ve Çözüm Yolları, Afyonkarahisar.
Kızılot, Ş. , Kızılot, Z., 2008; Vergi İhtilafları ve Çözüm Yolları, Yaklaşım Yayınları, Ankara
Tosuner, M. , 2003; Vergi Uyuşmazlıklarının İdari ve Yargısal Çözümü. |
| 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 | 2 | 28 |
| 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 | 1 | 5 | 1 | 4 | 1 | 2 | 3 | 4 | 1 | 4 | | LO2 | 2 | 1 | 5 | 1 | 3 | 3 | 4 | 2 | 4 | 1 | 4 | | LO3 | 2 | 1 | 5 | 1 | 3 | 3 | 3 | 4 | 4 | 1 | 4 | | LO4 | 2 | 1 | 5 | 1 | 4 | 2 | 3 | 4 | 5 | 1 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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