HUK 565

Course Title	Course Code	Program	Level
Tax Prosecution Law	HUK 564	KAMU HUKUKU TEZSİZ	M.A / M.Sc.

Course Term (Course Semester)	Teaching and Learning Methods							Credits
Course Term (Course Semester)	Theory	Practice	Lab	Projects/Field Work	Seminars/Workshops	Other	Total	Credits	ECTS Credits
01 (Fall)	14X3						42	3	7.5

Teaching Staff

Dr. Öğr. Üyesi Hakan FURTUN

Language of Instruction

Türkçe (Turkish)

Type Of Course

Compulsory

Prerequisites

Recommended Optional Programme Component

Course Objectives

Teach the basic principles of tax jurisprudence to students who graduate in the field of public law and to inform them about the problems arising in this field by theory and application

Course Content

The organs constituting the tax judge law, the stages constituting the tax judge process and the principles of this process, the concept and types of the tax case, the legal aspects of the tax law and the judicial branch, relations of tax judgment with other branches of jurisdiction

Learning Outcomes (LO)

Be able to explain the characteristics of the Turkish tax prosecution characteristics and the types of cases and distinguish the properties Be able to explain the ordinary and extraordinary ways of taxation in the tax case and to transfer it to the professional life Be able to understand the importance of the periods subject to tax cases Be able to use evidence types and proof procedures in tax cases in business life

Mode of Delivery

Face to face

Course Outline

Week	Topics
1. Week	Introduction to the course (description of course, content and procedure, type and form of exams to be held and the criteria to be taken into consideration in evaluating the achievement, transfer of the obligations of the students within the scope of the regulation to be applied)
2. Week	General Introduction (Concept of Law, Public Law and Private Law, Definition of Public Law and Its Sub-branches, Financial Law as a Public Law Subsection, Investigation Field and Sub-branches of Financial Law, Tax Law as a Sub-Branch of Financial Law)
3. Week	Tax Law and Judicial Law (The Position and Nature of Tax Law in the Whole System of Legal System, Relations of Tax Law with Other Public Law Branches, Different Types and Types of Tax Law, Tax Law Proceedings as a Tax Law Type
4. Week	Tax Law and Judicial Law (Concepts of Judicial and Judicial Law, The Position of Judicial Law in the Whole System of the Legal System, Concept and Definition of Judicial Law, Discrimination and Types of Judicial Law, Civil Trial Law, Criminal Trial Law, Administrative Trial Law, Tax Prosecution Law as a Sub-branch)
5. Week	Tax Judgment Law (The Existence of Mutual Benefits of Tax Relating Parties and the Inevitability of Tax Disputes, The Concept of Tax Dispute and Solution of Tax Disputes, Administrative-Peaceful Solution of Tax Disputes, Judicial Solution of Tax Disputes)
6. Week	Tax Judge Law (Functions of Tax Judge, Concept of Tax Judgment Law, Functions of Tax Law Law, Principles of Tax Judgment Law, Sources of Tax Law Law, Main Sources of Tax Law Law, Sources of Tax Law Law)
7. Week	Midterms
8. Week	Tax Orders and Tax Organs (Function of Tax Judge, Place of Tax Judge, Structure of Tax Judge, First Degree Tax Judge Merchants, Higher Degree Tax Judge Merchants)
9. Week	Orders constituting the Tax Judgment and the Tax Judge (continue) (Proceedings in Tax Cases, Parties to the Tax Cases, Claimants in the Tax Crimes, Defendants in the Tax Crimes, Tax Cases, Proceedings constituting the Tax Judgment Process and Principles Related to this Process (Case Stage, Petition Case Stage, Case Stage Case Proceeding)
10. Week	Progresses that constitute the Tax Judgment Process and Principles Related to this Process (Law Road Progress) Law Roads in the Tax Court (Disputed Tax Appeals with Appeal and Appeal Road, Ordinary Law Roads in the Tax Court, Appeal Law Road in the Tax Court and District Administrative Courts, Tax Lines and the Council of State)
11. Week	Laws in the Tax Code (cont.) (Other Ordinary Laws in the Tax Court, Extraordinary Laws in the Tax Court, Appeal for the Benefit of the Law in the Tax Court, Renewal of the Judgment in the Tax Court)
12. Week	Tax Disputes (The Concept of Tax Dispute, The Subject of Tax Dispute, Types of Tax Dispute, Consequences and Effects of Tax Dispute)
13. Week	Relationship and Interaction of Tax Judge with Other Judiciary Branches (Relationship and Interaction of Tax Judge with General Administrative Judiciary, Relationship and Interaction of Tax Judge with Legal Judge, Relationship and Interaction of Tax Judge with Criminal Judge, Relationship and Interaction of Tax Judge with Account Judge, Constitution of Tax Judiciary Relationship and Interaction with the Judiciary)
14. Week	General Review

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

¥ Ahmet KUMRULU, Vergi Yargılama Hukukunun Kuramsal Temelleri, 1989 ¥ Yusuf KARAKOÇ, Türk Vergi Yargılaması Hukukunda Delil Sistemi, 1994 ¥ Yusuf KARAKOÇ, Vergi Yargılaması Hukuku, 1995 ¥ Şerafettin AKSOY, Vergi Yargısı ve Türkiye Vergi Yargısı Sistemi,1999 ¥ Metin TAŞ, Vergi Yargısı, 2005 ¥ Nihat EDİZDOĞAN, Metin TAŞ, Ali ÇELİKKAYA, Vergi Ceza ve Yargılama Hukuku, 2007 ¥ Murat AYGÖRMEZ, Vergi Yargılama Hukukunda Görev ve Yetki, 2010 ¥ Şükrü KIZILOT, Zuhal KIZILOT, Vergi İhtilafları ve Çözüm Yolları, 2014 ¥ Serdar ÇEVİK, Vergi Davaları ve Yargılama Usulü, 2016 ¥ Hasan DURSUN, Vergi Uyuşmazlıklarından Doğan Davalarda Feragat ve Kabul, 2009 ¥ Mehmet Akif ÖZMEN, Yıldıray GENÇ, Örnek Olaylarla Vergi İhtilafları ve Vergi Yargısı İlke ve Esasları, 2011 ¥ Recep İBİŞ, Vergi Yargılamasında Re’sen Araştırma İlkesi, 2013 ¥ Mehmet TUNCER, Ahmet ESEN, Vergi ve Vergi Cezası Uyuşmazlıkları, 2000 ¥ Ümit Süleyman ÜSTÜN, Nasıl Bir Vergi Denetimi ve Vergi Yargısı, 2013 ¥ Şahnaz GEREK, Ali Rıza AYDIN, Anayasa Yargısı ve Vergi Hukuku, 2005 ¥ Yunus Emre YILMAZOĞLU, Vergi Yargılama Hukukunda Yürütmenin Durdurulması, 2015 ¥ Osman SARIARSLAN, Vergi Uyuşmazlıklarına İlişkin Davalarda İlk İnceleme, 2014 ¥ Yaşar AYYILDIZ, Türk Vergi Yargısı, 2015 ¥ Mehmet YAŞİN, Türk Vergi Yargısı ve Vergisel Uyuşmazlıkların Dava Yoluyla Çözümü, 2006 ¥ Mehmet TANK, Türk ve Amerika Birleşik Devletleri Vergi Yargılama Hukuklarında Delillerin Değerlendirilmesi, 2016 ¥ Mehmet YÜCE, Mali Yargılama Hukuku, 2016 ¥ Filiz BERBEROĞLU YENİPINAR, İdare ve Vergi Mahkemelerinde Bilirkişilik, 2017 ¥ Özge TÜRKBAY, Vergi Uyuşmazlıklarının Çözümünde Kanun Yolları , 2012 ¥ İdris Hakan FURTUN, Vergi Hukukunda Mahkemelerin Hukuk Yaratma - Kanun Boşluğu Doldurma Yetkileri , 2009 ¥ Ayrıca İdari Yargılama Usulu Kanunu ve Vergi Usul Kanunu Şerhleri ile yargılama hukukuna dair ders kitapları Work Placement(s)

Work Placement(s)

The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

P1	P2	P3	P4	P5	P6	P7	P8	P9	P10	P11	P12	P13
O1	5		4		4				4		3
O2		3		4	5	5						3
O3	4	3		4	5
O4				5		5						4