Faculty of Law

HUK 410 | Course Introduction and Application Information

Course Name
Tax Law
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HUK 410
Fall/Spring
3
0
3
4

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
First Cycle
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives The course provides a general approach about; basic concepts, instittutions and main taxes of Turkish Tax Law and administrative or judgmental resolution ways of disputes.
Course Description The students who succeeded in this course;
  • will learn the principles of taxation.
  • will have information about the procedures and process of taxation.
  • will understand the rights and obligations of tax payers.
  • will know tax offenses and penalties, compare with criminal law and establish a contact with current life.
  • will know crime and punishments at tax law, compare with criminal law and establish a contact with current life.
  • will learn the systematic about enforcement of taxes and compare with the other enforcement systems.
  • will have information about the administrative and judgmental resolution ways of disputes.
Course Content The main titles of this lesson is indicated briefly as follows; The subject, context and sources of tax law, Constitutional Periods in tax law, The organisation of tax administration, Tax offenses and penalties, tax disputes and tax proceeding law.

 



Course Category

Core Courses
X
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Scope of Tax Law Vergi Hukuku, pp. 4-9.
2 Basic principles of tax law Vergi Hukuku pp. 10-33.
3 Parties of tax Vergi Hukuku pp. 36-50.
4 Process of taxation Vergi Hukuku pp. 83-100.
5 Obligations of taxpayer, supervision and durations Vergi Hukuku pp. 54-79.
6 Tax misdemeanors, crimes and fines Vergi Hukuku pp. 101-130.
7 Protection of tax claim Vergi Hukuku pp. 132-145.
8 Administrative settlements I Vergi Hukuku pp. 154-160.
9 Administrative Settlements II Vergi Hukuku pp. 159-163.
10 Midterm Exam
11 Tax Litigation Vergi Hukuku pp. 166-184.
12 Income taxes Türk Vergi Sistemi pp. 51-94.
13 Consumption Taxes Türk Vergi Sistemi pp. 99-127.
14 Wealth Taxes Türk Vergi Sistemi pp. 132-155.
15 Review of semester
16 Final Exam

 

Course Notes/Textbooks

Bilici Nurettin, Vergi Hukuku Cilt:1, 34. Bası, Savaş Yayınevi Ankara 2014; Bilici Nurettin, Türk Vergi Sistemi Cilt:2, 33. Bası, Savaş Yayınevi Ankara 2013

Suggested Readings/Materials
 

Bilici Nurettin, Öden Begüm Dilemre, Vergi Hukuku Uygulamaları, Savaş Yayınevi, Ankara.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
40
Final / Oral Exam
1
60
Total

Weighting of Semester Activities on the Final Grade
1
40
Weighting of End-of-Semester Activities on the Final Grade
1
60
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
Including exam week: 16 x total hours
16
3
48
Laboratory / Application Hours
Including exam week: 16 x total hours
16
Study Hours Out of Class
16
2
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Portfolios
Midterms / Oral Exams
1
15
Final / Oral Exam
1
25
    Total
120

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of law

X
2

It is aimed to graduate students whom are able to critique what they have already learn in the field of law, adopting lifelong learning and continuously developing themselves

X
3

It is aimed to graduate students whom are able to analyze and interpret their academic knowledge and express their solutions regarding legal problems both oral and written

X
4

It is aimed to graduate students whom are able to understand the legal concepts and ideas in both national and multinational settings and practice cross disciplinary and comparative analysis

X
5

To be aware of principles of social, occupational, and legal ethics

X
6

To create solutions with creative and innovative motives when coming across with unexpected legal situations, and be able to apply the academic gain during new and unconventional occasions

X
7

Acquiring leadership qualifications and applying them successfully

X
8

Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence

X
9

To be able to reach the latest scientific resources, court decisions and other sources of law and be able to transfer the academic knowledge to real life with both national and international thinking

X
10

To know and act according to the social, scientific and ethical values under any circumstances such as data collection, interpretation, announcing and practicing regarding legal, social and political progress

X
11

To be able to use a foreign language as fluent as possible for both pursuing the legal information and court decisions and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1)

X
12

Intermediate in both written and spoken of a second foreign language

X
13

Able to use computer programs and technology to an adequate level required by the field of law (“European Computer Driving License”, Advanced Level”)

X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


 

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