| Teaching Staff
|
Öğr.Gör. Gülbahar Güler Boyraz |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
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| Recommended Optional Programme Component |
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| Course Objectives |
Teaching the students the general scope of the tax law, resources, basic concepts and some basic applications. |
| Course Content |
The course is theoretical and covers the main topics of general tax law. |
| Learning Outcomes (LO) |
Students who have completed this course and are successful;
1.The nature of tax law, its place in the legal system, its resources and its application,
2.Basic concepts of tax law,
3.Outline of the provisions relating to the ending of the tax debt and the provisions for the protection of the tax return.
4.Tax penalties and tax disputes and outlines of remedies for disputes,
It is aimed that they should have knowledge in these subjects.
|
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Introduction, Scope of Tax Law and Sources. Application of tax law in terms of place, time and meaning. |
| 2. Week |
Taxpayers and Tax Officers |
| 3. Week |
Taxation Process (Tax Administration, Subject of Tax and The Reason of Tax Occurance, Tax Base and Tax Tariff). |
| 4. Week |
Taxation Process (Tax Assesment, Tax Notification, Tax Collection) |
| 5. Week |
Taxpayer Assignments, Tax Audit, Duration in Tax Law. |
| 6. Week |
Events Ending the Tax Debt |
| 7. Week |
MIDTERM |
| 8. Week |
Protection of Tax Dept (Guarantee of tax payment, delay interest and default interest) |
| 9. Week |
Protection of Tax Credit (Compulsory tax assessment). |
| 10. Week |
Tax Crimes and Punishments (Tax Crimes and Irregularities) |
| 11. Week |
Tax Crimes and Punishments (Smuggling, Tax Confidentiality) |
| 12. Week |
Tax Disputes and Solutions (Reconciliation) |
| 13. Week |
Tax Disputes and Remedies (Tax Failure, Tax Judge) |
| 14. Week |
Final exam |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
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| Practice (%) |
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| Labs (%) |
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| Projects/Field Work (%) |
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| Seminars/Workshops (%) |
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| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Described and distributed notes in lesson are essential. Any of these books can be used as a source; 1)Vergi Hukuku, Mualla Öncel A. Kumrulu ve N.Çağan, Turhan Kitapevi Ankara; 2) Vergi Hukuku, Nurettin Bilici, Seçkin Yayıncılık, Ankara. 3) Vergi Hukuku, Sadık Kırbaş, Siyasal Kitabevi, Ankara. |
| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PQ1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ9 | PQ10 | PQ11 | LO1 | | | | | | | | | | 5 | | LO2 | | | | | | | | | | 5 | | LO3 | | | | | | | | | | 4 | | LO4 | | | | | | | | | | 5 | |
|