| Teaching Staff
|
Prof. Dr. Erdoğan Öner |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
- |
| Recommended Optional Programme Component |
|
| Course Objectives |
Understand general principles and basic concepts of tax law and gain skills to interpreting detailed and everchanging of tax law; develop ability to compehend tax enforcement law, tax criminal law and tax jurisdictions law; give an overview about tax law and its implementation. |
| Course Content |
General principles of tax law; basic concepts of tax law, tax payer and tax authority, obligations and stages of process of taxation, tax criminal law; tax jurisdiction law; Turkish tax enforcement law; tax laws and their implementation. |
| Learning Outcomes (LO) |
Recognition of the concepts of tax law,
Ability to comprehension events on the tax law in everyday life,
Understanding general provisions which are effective in tax laws,
View the functioning of the visual of taxation process,
Recognition of the Turkish practices of tax laws .
|
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
General principles of tax law; scope, relationship with other branches of science, resources; implementation of tax laws with evidence and proof,
|
| 2. Week |
Tax payer and tax authority in taxation law,
|
| 3. Week |
Taxable event, levy, tax assessment, notification, accrual of tax, disappearance of tax receivable ; durations and evaluation in taxation law,
|
| 4. Week |
Tax offences and penalties,
|
| 5. Week |
Facilities granted to tax debtor ; late fee,
|
| 6. Week |
Tax jurisdiction,
|
| 7. Week |
Voluntariliy and forced collection of taxes,
|
| 8. Week |
Owerview of the Turkish tax system,
|
| 9. Week |
Personal income tax law and its implementation (1)
|
| 10. Week |
Personal income tax law and its implementation (2)
|
| 11. Week |
Personal income tax law and its implementation (3)
|
| 12. Week |
Corporate income tax law and its implementations,
|
| 13. Week |
Value added tax law , special consumption tax law and other expenditure taxes and their implementations.
|
| 14. Week |
Inheritance and gift tax law , real estate tax law, motor vehicle tax law and their implementations. |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
- |
| Homeworks/Term papers (%) |
- |
| Practice (%) |
- |
| Labs (%) |
- |
| Projects/Field Work (%) |
- |
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
- |
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Öner, Erdoğan, Vergi Hukuku, Seçkin 2017.
Öner, Erdoğan, Türk Vergi Sistemi, Seçkin 2016. |
| Work Placement(s) |
|
| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PQ 1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ 9 | PQ 10 | PQ 11 | PQ 12 | PQ 13 | O1 | 5 | | | | | | | | | | | | | O2 | | | | | | | | | 5 | | | | 4 | O3 | 4 | 5 | | | | | 4 | | | | 4 | | | O4 | | 4 | | | | | | | | | 4 | | | O5 | 4 | 3 | | | | | 4 | | | | 4 | | 4 |
|