| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Law | MUP201 | Compulsory | Associate degree | 2 | Fall | 4 |
Name of Lecturer(s)
Prof. Dr. Abdulvahap AKINCI
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Yunus FURUNCU
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Ahmet İÇÖZ
Assistant Prof. Dr. Hamdi KORKMAZ
Assistant Prof. Dr. Oğuz YAVUZYILMAZ
Lecturer Süleyman ARKAN
Lecturer Ünal DİNÇ
Lecturer İsmail KILIÇASLAN
Lecturer Kemal MUTLU
Lecturer Celal MUTLU
Lecturer Özlem SARIALAN
Lecturer Aydoğan TÜRKBAL
Lecturer Tülay UÇAKTÜRK
Lecturer Muhammed Hamdi EKİNCİ
Lecturer Muhsin İLTER
Lecturer Dr. Zafer CESUR
Lecturer Dr. Nurcan GÜNCE
Lecturer Dr. Ersin UĞURKAN
Learning Outcomes of the Course Unit
1) Explain the basic concepts of Tax Law
2) Explain the liability limits of the parties in tax
3) Explain tax offense and penalties
4) Explain the legal process in tax calculation
5) Explain the notification of tax debt and its appeal
6) Explain the legal process of tax payment.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
| 2 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
| 3 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
| 4 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
| 5 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
| 6 | No relation | No relation | Low | No relation | No relation | No relation | No relation | Middle | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course provides students with the knowledge of the process of taxation and tax penalties.
Weekly Schedule
1) Definition of tax law and its disciplines2) Sources of Tax Law
3) Resources that arise from the legislative bodies of tax law
4) Resources that arise from the judiciary of tax law
5) Implementation of tax law in respect to time, place, and meaning
6) Parties to the tax (the Tax-Payers-Responsible Administration)
7) Taxation Process
8) Midterm examination/Assessment
9) Tax crimes, fines and punishments
10) Tax accusations that undergo a trial by the criminal jurisdiction courts
11) Protection of tax receivables
12) Delay surcharges and delay interests applied to taxes receivables
13) Reasons that alleviate and terminate tax debt and penalties
14) Tax disputes and solutions
15) The responsibilities of tax-payers. Tax audit and periods
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop
Assessment Methods and Criteria
Contribution of Semester Studies to Course Grade |
40% |
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Contribution of Final Examination to Course Grade |
60% |
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Total | 100% | |||||||||||
Language of Instruction
Turkish
Work Placement(s)
Not Required