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| Course Description |
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| Course Name |
: |
Tax Law |
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| Course Code |
: |
PF 392 |
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| Course Type |
: |
Optional |
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| Level of Course |
: |
First Cycle |
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| Year of Study |
: |
3 |
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| Course Semester |
: |
Spring (16 Weeks) |
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| ECTS |
: |
4 |
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| Name of Lecturer(s) |
: |
Asst.Prof.Dr. SONERYAKAR
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| Learning Outcomes of the Course |
: |
Explain the constitutional basis of taxation
Define the taxpayer.
Learn ways of solving disputes and taxes
Have information about the process of taxation
Understand tax offenses and penalties, solve problems.
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|
| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
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| Recommended Optional Programme Components |
: |
None |
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| Aim(s) of Course |
: |
By learning the tax law principles, increasing the power of thought on the solution of conflicts appearing in applications. |
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| Course Contents |
: |
The content of this course consists of sources of tax law, the taxpayer and the tax charge, the taxpayer assignments, deadlines, tax administration and tax auditing, taxation process |
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| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
Classrooms will be determined by the Faculty |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Introduction to the Tax law |
Related chapters of the book |
lecture |
|
2 |
Sources of the tax law |
Related chapters of the book |
lecture |
|
3 |
Sources of the tax law |
Related chapters of the book |
lecture |
|
4 |
Application of the tax law |
Related chapters of the book |
lecture |
|
5 |
tax administration and taxpayer |
Related chapters of the book |
lecture and case study |
|
6 |
tax administration and taxpayer |
Related chapters in the specified books |
lecture and case study |
|
7 |
tax liability |
Related chapters in the specified books |
lecture and case study |
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8 |
Mid-term exam |
Preparation for exam |
Writing exam |
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9 |
Rights and duties of taxpayers |
Related chapters in the specified books |
lecture and case study |
|
10 |
The periods in the tax law |
Related chapters in the specified books |
lecture and case study |
|
11 |
Polling, investigation, search, information gathering |
Related chapters in the specified books |
lecture and case study |
|
12 |
Process of Taxation |
Related chapters in the specified books |
lecture and case study |
|
13 |
Process of Taxation |
Related chapters in the specified books |
lecture and case study |
|
14 |
Tax offenses and penalties |
Related chapters in the specified books |
lecture and case study |
|
15 |
Tax offenses and penalties |
Related chapters in the specified books |
lecture and case study |
|
16/17 |
final exam |
Preparation for exam |
Writing exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Vergi Hukuku (Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek)
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| |
| Required Course Material(s) |
Vergi Hukuku (Nurettin Bilici)
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
100 |
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Homeworks/Projects/Others |
0 |
0 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
| |
|
Final Assessments
|
100 |
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Rate of Final Assessments to Success
|
60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Explain the importance of demand and supply in economy science and the well-running conditions of the market economy |
1 |
|
2 |
Define the role of pricing within the event advantage of the market economy. |
1 |
|
3 |
Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. |
3 |
|
4 |
Perceive the costs and benefits arising from the global economy |
1 |
|
5 |
Produce numerical and policy options when confronted with problems. |
4 |
|
6 |
Use quantitative and qualitative techniques of model building, decoding and interpretation. |
1 |
|
7 |
Use the theory of economics in the analysis of economic events. |
1 |
|
8 |
Use computer programs, do synthesis and present prepared data efficiently. |
1 |
|
9 |
Apply the methods of economic analysis. |
1 |
|
10 |
Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems |
3 |
|
11 |
Take responsibility individually and / or in a team, take leadership and work effectively. |
1 |
|
12 |
Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. |
1 |
|
13 |
Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. |
1 |
|
14 |
Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. |
1 |
|
15 |
Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. |
3 |
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16 |
Question traditional attitudes, applications and methods, develop and apply new methods when needed. |
1 |
|
17 |
Recognize and apply social, scientific and professional ethical values. |
3 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
|
Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
3 |
42 |
| Assesment Related Works |
|
Homeworks, Projects, Others |
0 |
0 |
0 |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
5 |
5 |
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Final Exam |
1 |
15 |
15 |
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Total Workload: | 104 |
| Total Workload / 25 (h): | 4.16 |
| ECTS Credit: | 4 |
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