COURSE UNIT TITLE

: CONSTITUTIONAL FUNDAMENTALS OF TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
KMH 6046 CONSTITUTIONAL FUNDAMENTALS OF TAX LAW ELECTIVE 3 0 0 6

Offered By

Public Law

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

Public Law

Course Objective

Searching the place of tax law that a discipline examines the legal aspects of taxes intefere with nature of individual rights and freedoms especially the right to property and makes up the largest share of public income, at a constitutionaly level and comprehending principles that the Constitutionaly Court profit when it makes judicial review of counstitutionality of tax laws and within this framework the affect of Constitutional Court s decision about the tax base and tax punishment

Learning Outcomes of the Course Unit

1   Revision the information learned undergraduate and master about tax law and constitutional law academically
2   Transfering the place of tax law at constitutionalist movement and its affects on this movements through comparative law
3   Explaning relation of tax law with basis rights and freedoms
4   Using the information learned undergraduate and master about remedy and remedy process of judicial review of constitutionality of tax laws .
5   Revision the principles used judicial review of constitutionality of tax laws academically
6   Questioning basis content of tax law through desion of Constitutional Court, doctrine and comparative law.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The historical development of tax law at Word and Türkiye in the light of constitutionalist movement
2 Relation tax with Constitutional basis rights and fredooms
3 The principle of the rule of law
4 The principle of tax equity
5 The principle of legal security
6 The principle of the social state
7 The principle tax revenues are for public expenditure and within this framework finance of politics.
8 Midterm Exam
9 the principle of proportionality at tax law
10 The principle of legality of taxes
11 legality of tax offenses and fines
12 authority to make regulations of executive authority at tax law.
13 The principle of legality of administration and The constitutional position of tax administration
14 The affects of Convention of Europen Human Rights to Tax Law Ways and procedures to apply to the Constitutional Court the effects of the decisions of the constitutional court
15 FINAL EXAM

Recomended or Required Reading

Main source: Yusuf KARAKOÇ, Genel Vergi Hukuku, 5. Bası, (Yetkin Yayınları), Ankara 2011.
Subsidiary sources: 1. Yusuf KARAKOÇ, Türk Hukukunda Vergi Kanunlarının Anayasaya Uygunluğunun Yargısal Denetimi , (Anayasa Yargısı 13, s. 249-373).
2. Mualla ÖNCEL / Ahmet KUMRULU / Nami ÇAĞAN, Vergi Hukuku, 20. Bası, (Turhan Kitabevi), Ankara 2011.
3. Gülsen GÜNEŞ, Verginin Yasallığı Ilkesi, 3. Baskı, (On Iki Levha Yayıncılık), Istanbul 2011.
4. Nami ÇAĞAN, Vergilendirme Yetkisi, Istanbul 1982.
5. Billur YALTI, Vergi Yükümlüsünün Hakları, (Beta Basım Yayım Dağıtım), Istanbul 2005.
6. M Kamil MUTLUER, Vergi Genel Hukuku, (Turhan Kitabevi), Ankara 2011.
7. Nihal SABAN, Vergi Hukuku, 5. Baskı, (Beta Basım Yayım Dağıtım), Istanbul 2009.
8. Abdullah TEKBAŞ, Vergi Kanunlarının Anayasaya Uygunluğunun Yargısal Denetimi, (Maliye Bakanlığı SGB. Yayını), Ankara 2009.
9. Leyla ATEŞ, Vergilendirmede Eşitlik, (Derin Yayınevi), 2006.

Planned Learning Activities and Teaching Methods

lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** 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)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparing presentations 1 20 20
Preparation for midterm exam 1 20 20
Preparation for final exam 1 30 30
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 144

Contribution of Learning Outcomes to Programme Outcomes

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CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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