COURSE UNIT TITLE

: TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
HUK 3014 TAX LAW COMPULSORY 2 0 0 5

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

Law

Course Objective

The course objective defining to students basic concepts and institutions of tax law that one of the lesson of public department . At the lesson, it is researched that person and public right and obligations at process between beginning and ending . Within this framework it is told role of legists on tax law and especially it is informed about solutions of tax issues and disputes.

Learning Outcomes of the Course Unit

1   to be able to explain the concept of tax law
2   to be able to recognize sources of tax law
3   to be able to point out concept of tax payer/ tax charge and rights and obligations.
4   to be able to compare tax crimes and misdemeanors with rules of criminal law
5   to be able to display solutions of tax issues without going judicial way
6   to be able to explain law rules about solutions of tax issues by judicial bodies and especially special case about tax cases.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General informations about course objectives, content and processing methods and materials
2 Definition, scope and place at law system, relation between civil law and public law departments and sections of tax law
3 Sources of tax law
4 adhibition of tax laws in term of place and time
5 - adhibition of tax laws in term of meanings ( Interpretation at tax law) - The principle of the economic approach
6 1. Practice
7 Tax obligations
8 The concept of tax liability and the responsibility states of the Turkish Tax System.
9 2. Practice
10 Taxable event, process of assesment and notification
11 The process of tax impute and charged.
12 Control ways of tax administration to control taxpayers
13 First Midterm Exam
14 First Midterm Exam
15 Periods in tax law
16 formal assignments of taxpayers
17 - material assignment of taxpayers (payment) - default interest and default fee
18 reasons for the termination of the tax debt
19 - Introduction to the tax criminal law, acts nature of misdemeanor (financial) -Tax crimes
20 Tax penalties responsibility, the general rules about tax offenses and penalties, reasons for terminations of tax penalties
21 3. Practice
22 Introduction to the public enforcement law, content of public receivables, assurance methods for public receivables
23 collection of public receivables with compulsory ways, the disputes about collection of public receivables and attendad-authorized judicial
24 Solutions of tax affairs at administrative phase (reconciliation and error correction)
25 Introduction to the tax jurisdictioon law, organization of tax organization and the first review at tax cases,
26 - Evidence and proof at Tax jurisdiction law - Legal remedies at Tax jurisdiction law
27 General Evaluation
28 II. Midterm Exam
29 II. Midterm Exam

Recomended or Required Reading

Main Source: Yusuf KARAKOÇ; Genel Vergi Hukuku, 7. Bası, (Yetkin Yayınları), Ankara 2014.
Yusuf KARAKOÇ, Genel Vergi Hukuku Ders Kitabı, 2. Bası, (Yetkin Yayınları), Ankara 2019.
Yusuf KARAKOÇ, Vergi Hukuku Bilgisi, (Yetkin Yayınları), Ankara 2020.
Subsidiary Sources: Mualla ÖNCEL / Ahmet KUMRULU / Nami ÇAĞAN/Cenker GÖKER, Vergi Hukuku, 28. Bası, (Turhan Kitabevi), Ankara 2019. Yusuf KARAKOÇ; Kamu Icra Hukuku, (Yetkin Yayınları), Ankara 2016; Yusuf KARAKOÇ, Kamu Icra Hukuku Bilgisi, (Yetkin Yayınları), Ankara 2020; Yusuf KARAKOÇ; Türk Vergi Yargılaması Hukukunda Delil Sistemi, (Yetkin Yayınları), Ankara 2018; Yusuf KARAKOÇ, Vergi Yargılaması Hukukunda Süreler, (Yetkin Yayınları), Ankara 2000; Yusuf KARAKOÇ; Vergi Yargılaması Hukuku, (Yetkin Yayınları), Ankara 2017; M Kamil MUTLUER/Nilay DAYANÇ KUZEYLI, Vergi Hukuku Genel ve Özel Hükümler, (Yetkin Yayınları), Ankara 2019; Nihal SABAN, Vergi Hukuku, 9. Baskı, (Beta Basım Yayım Dağıtım), Istanbul 2019; S. Ateş OKTAR; Vergi Hukuku, 14. Baskı, (Türkmen Kitabevi), Istanbul 2019; Şükrü KIZILOT / Zuhal KIZILOT; Vergi Ihtilafları ve Çözüm Yolları, 20. Baskı, (Yaklaşım Yayınları), Ankara 2012.

Planned Learning Activities and Teaching Methods

Lectures and practical study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE 1 MIDTERM EXAM 1
2 MTE 2 MIDTERM EXAM 2
3 MTEG MIDTERM AVERAGE GRADE roundVZ1 * 0.50 + VZ2 * 0.50,0
4 MTE MIDTERM EXAM
5 FIN FINAL EXAM
6 FCG FINAL COURSE GRADE roundKPU + FN,0
7 RST RESIT
8 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


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)

yusuf.karakoc@deu.edu.tr

Office Hours

Wednesday 12.00-13.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 25 2 50
Preparations before/after weekly lectures 25 2 50
Preparation for midterm exam 2 6 12
Preparation for final exam 1 10 10
Final 1 2 2
Midterm 2 1 2
TOTAL WORKLOAD (hours) 126

Contribution of Learning Outcomes to Programme Outcomes

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LO.311111
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LO.511111111
LO.61111111

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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