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Course Description |
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Course Name |
: |
Tax Law |
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Course Code |
: |
PF 345 |
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Course Type |
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Compulsory |
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Level of Course |
: |
First Cycle |
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Year of Study |
: |
3 |
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Course Semester |
: |
Fall (16 Weeks) |
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ECTS |
: |
5 |
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Name of Lecturer(s) |
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Asst.Prof.Dr. SONERYAKAR Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ |
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Learning Outcomes of the Course |
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Explain the constitutional basis of taxation Define the taxpayer.
Understand ways of solving problems related to tax disputes. Learn the process of taxation. Learn the process of taxation.
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Mode of Delivery |
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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 |
: |
Learn tax law principles and increase the power of thought on the solution of problems. |
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Course Contents |
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The contents of this course consist 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 |
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Turkish |
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Work Place |
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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 |
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1 |
Introduction to the tax law |
Related chapters in the specified books |
lecture |
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2 |
Sources of the tax law |
Related chapters in the specified books |
lecture |
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3 |
Sources of the tax law |
Related chapters in the specified books |
lecture |
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4 |
Implementing the tax law |
Related chapters in the specified books |
lecture and case study |
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5 |
Tax administration and taxpayer |
Related chapters in the specified books |
lecture and case study |
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6 |
Tax administration and taxpayer |
Related chapters in the specified books |
lecture and case study |
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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 |
The rights and duties of taxpayers |
Related chapters in the specified books |
lecture and case study |
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10 |
The periods in the tax law |
Related chapters in the specified books |
lecture and case study |
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11 |
Polling, investigation, search, information gathering |
Related chapters in the specified books |
lecture and case study |
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12 |
Process of Taxation |
Related chapters in the specified books |
lecture and case study |
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13 |
Process of Taxation |
Relevant sections in the specified books |
lecture and case study |
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14 |
Tax offenses and penalties |
Related chapters in the specified books |
lecture and case study |
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15 |
Tax offenses and penalties |
Related chapters in the specified books |
lecture and case study |
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16/17 |
final exam |
Preparation for exam |
Writing exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
Nurettin Bilici, Vergi Hukuku, Seçkin yayınevi, Ankara 2010
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| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
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Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
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Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
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60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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1 |
Use the basic enterprise resource planning (ERP) softwares |
1 |
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2 |
List and define the concepts of business management, and explain their relations to each other |
1 |
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3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
1 |
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4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
1 |
|
5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
1 |
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6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
1 |
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7 |
Determine appropriate methods to solve business problems |
4 |
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8 |
Evaluate the results that are obtained from applications of business management methods |
1 |
|
9 |
Use the basic numerical and statistical softwares |
1 |
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10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
3 |
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11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
2 |
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12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
5 |
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13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
5 |
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14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
1 |
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15 |
Recognize and apply social, scientific and professional ethical values. |
2 |
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16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
3 |
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17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
2 |
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18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
1 |
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19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * 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 |
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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 |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
10 |
10 |
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Final Exam |
1 |
25 |
25 |
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Total Workload: | 119 |
| Total Workload / 25 (h): | 4.76 |
| ECTS Credit: | 5 |
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