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| Course Description |
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| Course Name |
: |
Fiscal Law I |
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| Course Code |
: |
HKS321 |
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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 |
: |
Fall (16 Weeks) |
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| ECTS |
: |
3 |
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| Name of Lecturer(s) |
: |
Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ
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| Learning Outcomes of the Course |
: |
Has knowledge of the basic principles of taxation Properties
Explains the constitutional basis of taxation
Knows the way solving tax disputes.
Has information about 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 |
: |
Learning of the tax law principles and increase the power of thought on the solution of efficaciously conflicts. |
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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 |
The purpose of Tax law, , its scope and resources |
Related books chapters |
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|
2 |
Implementation of the tax laws and its review |
Related books chapters |
Traditional teaching methods |
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3 |
Basic concepts related to tax |
Related books chapters |
Traditional teaching methods |
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4 |
Taxation procedures |
Related books chapters |
Traditional teaching methods |
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5 |
termination of tax liability |
Related books chapters |
Traditional teaching methods |
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6 |
Tax audit |
Related books chapters |
Traditional teaching methods |
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7 |
Criminal tax penalties |
Related books chapters |
Traditional teaching methods |
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8 |
Midterm exam |
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|
9 |
Administrative tax penalties |
Related books chapters |
Traditional teaching methods |
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10 |
Special features of the cases related to tax penalties |
Related books chapters |
Traditional teaching methods |
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11 |
Termination of tax penalties |
Related books chapters |
Traditional teaching methods |
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12 |
Resolving of the tax disputes in administrative process |
Related books chapters |
Traditional teaching methods |
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13 |
Resolving of the tax disputes in judgement process |
Related books chapters |
Traditional teaching methods |
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14 |
Case study |
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Presentation of the project |
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15 |
Case study |
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Presentation of the project |
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16/17 |
Final Exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Prof. Dr. Abdurrahman AKDOĞAN:
Vergi Hukuku ve Türk Vergi Sistemi, 9. Baskı, Gazi Kitabevi, Ankara, 2009.
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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
|
60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Communicates with colleagues in a foreign language and keeps up with international developments in the field of law. |
1 |
|
2 |
Conducts scientific studies in the field. |
1 |
|
3 |
Has general legal knowledge in the field of information systems and demonstrates the ability to use required soft wares |
1 |
|
4 |
Has a basic knowledge of the codification process and how to use newly gained legal knowledge in their work environment. |
3 |
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5 |
Knows the rules regulating the relationship between the state and society,and between the estate and the individual, and can interpret these rules. |
1 |
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6 |
Takes on tasks; the administrative organization of the country´s governor, the governor, the chief of police, inspectors, also in areas such as banking and finance senior positions and so on. |
1 |
|
7 |
Has theoretical information of legal systems, rules, and review methods |
4 |
|
8 |
Knows the historical and sociological development process of law and legal norms |
1 |
|
9 |
Has knowledge of the relevant regulations, decisions of judicial bodies, their development and the relevant scientific assessments. |
1 |
|
10 |
Knows how to access and use local and international law sources. |
1 |
|
11 |
Has the skills needed to work as a judge, prosecutor, lawyer, notaryor legal counsel after graduating from the School of law. |
1 |
|
12 |
Has sufficient knowledge of the common laws that govern the use of skilled workers in the public and private sector |
3 |
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13 |
Understands and uses the basic concepts of law; has the ability to conduct legal and normative research, predicts outcomes of decisions taken, develops strategical solutions while taking into account cause and effect relationships. |
1 |
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14 |
Is legally objective and has an impartial attitude towards daily events, is honest and morally ethical; all of which are characteristics or equired of lawyers. |
1 |
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15 |
Develops critical thinking skills in order to re-interpret laws according to the needs of humanity |
1 |
|
16 |
Has written and oral communication skills, can convey ideas to other using persuasive speech, is capable of producing alternative solutions and can analyze information. |
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 |
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Class Time (Exam weeks are excluded) |
16 |
2 |
32 |
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Out of Class Study (Preliminary Work, Practice) |
16 |
2 |
32 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
1 |
1 |
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Final Exam |
1 |
1 |
1 |
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Total Workload: | 66 |
| Total Workload / 25 (h): | 2.64 |
| ECTS Credit: | 3 |
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