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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4025 TAX ENFORCEMENT LAW ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance Public Finance (Evening)

Course Objective

To teach the theoretical and practical issues related to compulsory payment process incase of public claims, and in particular tax claims not to be paid on time and in full.

Learning Outcomes of the Course Unit

1   To align constitutional foundations of tax enforcement law. 2   To classify the functions of tax collection offices. 3   To interpret the necessity of tax enforcement. 4   To explain the results of non payment of tax debt. 5   To align the responsibilities who stoppage at source. 6   To align taxpayers' rights in the situation of compulsory payment.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Definition of Tax Enforcement Law, Subject, Scope, Place in the Legal System 2 Constitutional Foundations of Tax Enforcement Law, Tax Claim Concept, Parties, Historical Development 3 Functions of Tax Collection Offices 4 Put Tax Claim under a Guarantee 5 Guarantee, Personal Guaranty 6 Precautionary Accrual, Precautionary Assessment 7 Priority Right, Cancellation of Savings 8 Mid-term Exam 9 Mid-term Exam 10 Responsibility who stoppage at source and the others, Payment of Tax Debt 11 Postponement and Delay in Tax Claims 12 Late Fee and Default Interest 13 Application of Compulsory Payment 14 Attachment Execution and Turn into Cash

Recomended or Required Reading

Main Reference: Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2022 Supplementary Reference: Hasan Hüseyin BAYRAKLI, Vergi Icra Hukuku, Afyon, 2009

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Yusuf KILDIŞ Tel: 0 232 301 02 52 E-mail: yusuf.kildis@deu.edu.tr

Office Hours

Tuesday 13:00 - 14:00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 15 15 Preparation for final exam 1 20 20 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 121

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 LO.2 1 1 LO.3 1 1 LO.4 1 1 LO.5 1 1 LO.6 1 1