| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Law | OMP216 | Compulsory | Associate degree | 2 | Spring | 2 |
Name of Lecturer(s)
Lecturer Aydoğan TÜRKBAL
Lecturer Tülay UÇAKTÜRK
Learning Outcomes of the Course Unit
1) The tax tanimlayabilerek ,the tax law of the subject of the scope of the legal system in place.
2) Law, the classification by Tax law, other legal branches explain the relationship of the Tax law, the resources of the grip.
3) The Taxpayer, duties , Tax Officer, and the taxpayer differences between the responsibility of the states and their discrimination makes.
4) The tax issue ,the imposition of forms of taxation, explains the process.
5) The tax law with the times by examining the classification of, and make the results.
6) The tax administration structure, tax audit, the importance and the need to comprehend.
7) Tax crime and punishment by examining the concept of tax crimes and penalties to comprehend.
8) Tax penalties by real and legal persons for criminal responsibility by declaring that the penalties, do not try to eliminate forms of practice.
9) Tax disputes Administrative and judicial remedies, explained the Tax court, administrative court, the council of state processes to improve
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| Learning Outcomes | ||||||||
| 1 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 2 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 3 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 4 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 5 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 6 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 7 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 8 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
| 9 | No relation | Low | No relation | Middle | No relation | Middle | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
Definition of taxation, subject, purpose, principles, implementation, tax mükellefiyetliği, tax evasion and tax penalties.
Weekly Schedule
1) Definition of Tax Law and the Disciplines2) Sources of Tax Law
3) Arising from the legislative bodies of Tax Law Resources
4) Arising from the judiciary of Tax Law Resources
5) Tax Law of Time, Place and Implementation of maintenance means
6) Parties to the Tax (the Tax-Payers-Responsible Administration)
7) Taxation Process. Taxpayer Assignments-Tax Audit-The Time Period
8) Midterm examination/Assessment
9) Tax crimes, Fines and punishments
10) The Tax Court of Criminal Jurisdiction by the accused
11) Tax Receivables Protection
12) Taxes Receivable Interest in the Delay and Delay Implementation of surcharges
13) Fines for the termination of the debt and tax relief, and which causes
14) Tax Disputes and Solutions ways
15) Of The Subjects Of The Overall Evaluation Of The
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Drill and Practice
4) Case Study
5) Problem Solving
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required