| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Law | HUK309 | Compulsory | Bachelor's degree | 2 | 5 |
Name of Lecturer(s)
Associate Prof. Dr. Nuray AŞCI AKINCI
Learning Outcomes of the Course Unit
1) Comprehending the basic principles and the constitutional basis of taxation
2) Learning the legal qualifications and the features of tax laws
3) Learning the taxation process
4) Learning possible illegalities in the taxation process
5) Learning the legal ways to be used against illegal taxation transactions
6) Learning tax types and their basic features
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | ||
| Learning Outcomes | |||||||||||||
| 1 | High | High | No relation | Middle | High | Middle | High | High | High | High | High | High | |
| 2 | High | Middle | Middle | High | High | High | High | Middle | High | Middle | High | Middle | |
| 3 | High | High | High | High | High | High | Middle | High | High | High | High | High | |
| 4 | Middle | Middle | Middle | Middle | 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 | No relation | High | No relation | High | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
Within the context of tax law lecture the constitutional principles and administrative regulations regarding tax law, taxation procedure and tax disputes are examined. Also within the context the lecture the legal characteristics of various taxes which form the Turkish Tax System are instructed in details.
Weekly Schedule
1) The meaning of tax law, its subject and its placein the legal system and its autonomy , its relationship with other branches of law2) The sources of tax law, the application of tax laws in terms of time and space, interpretation of tax laws
3) Some basic concepts and institutions related to tax law, termination of tax receivable
4) Time periods in tax law
5) Constitutional principles of taxation
6) Constitutional principles of taxation
7) Constitutional principles of taxation
8) Taxation relationship parties
9) Taxation relationship parties
10) Stages of taxation relationship
11) Stages of taxation relationship
12) Stages of taxation relationship
13) Tax crimes and penalties
14) Tax crimes and penalties
15) Midterm
16) Income Tax
17) Income Tax
18) Income Tax
19) Corporate income tax
20) Corporate income tax
21) Taxes on wealth
22) Taxes on wealth
23) Tax jurisdiction
24) Tax jurisdiction
25) Alternative dispute resolution
26) Alternative dispute resolution
27) Alternative dispute resolution
28) Tax enforcement law
29) Tax enforcement law
30) Final exam
Recommended or Required Reading
1- Prof. Dr. Nihal Saban, Vergi Hukuku, Beta Yayınları, 2021, İstanbul
2- Prof. Dr. Yusuf Karakoç, Genel Vergi Hukuku, Yetkin Yayınları, Ankara
3- Prof. Dr. Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Ekin Yayınları, Bursa, 2023
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Question-Answer
4) Question-Answer
5) Discussion
6) Discussion
7) Discussion
8) Case Study
9) Case Study
10) Self Study
11) Self Study
12) Self Study
13) Self Study
14) Self Study
15) Problem Solving
16) Problem Solving
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
Turkish
Work Placement(s)
Not Required