Rights of Taxpayer

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Tax Law

Course Contents

Concept of Taxpayer, Liabilities of Taxpayer, Rights of Taxpayer in administrative and judicial processes, Right to Property, Right to a FairTtrial, Crime and Punishment Rights, Right to Privacy and Freedom of Travel, Jurisprudence of ECtHR and Turkish Constitutional Court related to these rights.

Weekly Schedule

1) Concept of taxpayer.
2) Obligations of taxpayer
3) Right and scope of property.
4) Limitations to right of property
5) Right to privacy and taxation
6) Right to communication and Taxation
7) The right to fair trial of taxpayer
8) midterm examination
9) The right to fair trial of taxpayer
10) The right to fair trial of taxpayer
11) The right to fair trial of taxpayer
12) Examination of the cases of the Turkish Constitutional Court
13) Examination of the cases of the Turkish Constitutional Court
14) Examination of the decisions of the European Court of Human Rights
15) Examination of the decisions of the European Court of Human Rights
16) Final examination

Recommended or Required Reading

1- Prof. Dr.Billur Yaltı, Vergi Yükümlüsünün Hakları, Beta Yayınevi, İstanbul
2- Prof. Dr. Nihal Saban, Vergi Hukuku, Beta Yayınları, 2021, İstanbul

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion

Assessment Methods and Criteria

Contribution of Semester Studies to Course Grade	40%
Number Percentage Semester Studies Midterm Examination 1 20% Presentation/Seminar 1 80%
Contribution of Final Examination to Course Grade	60%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required