| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Jurisdiction Law | Elective | Bachelor's degree | 2 | Spring | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Nuray AŞCI AKINCI
Learning Outcomes of the Course Unit
1) The subject of tax jurisdiction is defined.
2) The courts in the tax jurisdiction
3) Explain the tax proceedings.
4) Explain the principles of the concerning tax jurisdiction.
5) Explain the duration of tax jurisdiction.
6) Explain evidence and proof of tax law.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | ||
| Learning Outcomes | |||||||||||||
| 1 | High | High | High | High | High | High | High | High | High | High | High | High | |
| 2 | High | High | High | High | High | High | High | High | High | High | High | High | |
| 3 | High | High | High | High | High | High | High | High | High | High | High | High | |
| 4 | High | High | High | High | High | High | High | High | High | High | High | High | |
| 5 | High | High | High | High | High | High | High | High | High | High | High | High | |
| 6 | High | High | High | High | High | High | High | High | High | High | High | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
General Principles of Tax Law
Course Contents
Organization of Tax Jurisdiction, Qualification of Tax Suit, Parties of Tax Suit, Principles of Duty and Competence, Terms of Litigation, Proof and Evidence in Tax Jurisdiction Law, Legal Remedy in Tax Jurisdiction Law.
Weekly Schedule
1) Fiscal jurisdiction- tax jurisdiction concepts2) Tax dispute - tax dispute concepts
3) Administrative resolution of tax disputes
4) Penalty reduction
5) penitentiary and correctional institution
6) Correction of tax errors
Recommended or Required Reading
1- Prof. Dr. Yusuf Karakoç, Vergi Yargılaması Hukuku, Yetkin Yayınları, Ankara
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Case Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Work Placement(s)
Not Required