Course Title Course Code Program Level
Taxation law and legislation MYM122 Accounting and Tax Practices Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 42 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Recommended Optional Programme Component
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
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
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 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)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)