ADA212


Course Title Course Code Program Level
Stamp Duty and Fees ADA212 Justice Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
04
(Spring)
14*2 28 2 3

Teaching Staff Prof.Dr.Erdoğan ÖNER
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites
Recommended Optional Programme Component
Course Objectives The aim of this lecture is providing detailed knowledge on the fundamentals and basic concepts of Turkish law of stamp duty and fees which are among the most important resources of government revenues and providing knowledge on putting what they learnt into practice.
Course Content In this course basic concepts, subject, tax-payer and tax-withholder, calculation, payment types of stamp duty and fees, exemptions and dispensations on stamp duty and fees will be examined.
Learning Outcomes (LO) 1. Gaining pre-knowledge on the basic concepts of Turkish tax law. 2. Gaining knowledge on subject, tax-payer and tax-withholder, calculation, payment types and taxable event of stamp duty. 3. Gaining knowledge on the historical background and legal nature of fees and their place on government revenues. 4. Gaining knowledge on types, payers and other concepts of fees and gaining ability to provide solution to problems regarding those. 5. Gaining the ability to apply their knowledge on problems regarding stamp duty and fees.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Introduction to tax law, basic concepts of tax law and system of Turkish tax law.
2. Week Subject, taxable event, and calculation of stamp duty.
3. Week Tax-payer and tax-withholder of stamp duty.
4. Week Payment types of stamp duty.
5. Week Exemptions and dispensations on stamp duty.
6. Week Historical background of fees, their place on government revenues and comparision with other government revenues.
7. Week Types of fees, general overlook to Code of Fees and tariffs.
8. Week MIDTERM EXAM
9. Week Judgment fees I: Court fees.
10. Week Judgment fees II: Execution and bankruptcy fees.
11. Week Judgment fees III: Tax court fees.
12. Week Other litigation costs.
13. Week Land registry and cadastre fees and notary fees.
14. Week Payers and withholders of fees, and exemptions and dispensations on judgment, land registry and cadastre, notary fees.
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 Erdoğan Öner; Vergi Hukuku ve Türk Vergi Sistemi, Ankara, 2014. Burak Pınar; Yargı ve İcra Harçları, İzmir, 2006. Nuri Değer; Damga Vergisi Uygulaması, Ankara, 2012.
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

PY-1

PY-2

PY-3

PY-4

PY-5

PY-6

PY-7

PY-8

PY-9

PY-10

PY-11

PY-12

ÖÇ-1

   3

 

 

 

 

 

 

 

   3

 

   4

 

ÖÇ-2

 

 

 

 

 

 

 

 

 

 

   4

 

ÖÇ-3

 

 

 

 

 

 

 

 

 

 

   4

 

ÖÇ-4

 

 

 

 

 

    3

 

 

   3

 

   4

 

ÖÇ-5

 

 

 

 

 

 

 

 

 

 

   3

    3