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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4006 FISCAL JUDGEMENT COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Public Finance (Evening) Public Finance

Course Objective

To inform about tax disputes and the ways of their solutions by giving basic informations about fiscal judgement.

Learning Outcomes of the Course Unit

1   To align general rules about administrative jurisdiction. 2   To align and interpret the types of tax dispute. 3   To explain tax errors that may arise in practice and their solutions. 4   To interpret the institution of Reconciliation. 5   Explain the function of the courts of tax. 6   To explain ordinary and extraordinary legal remedies in dispute resolution.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Compare Fiscal Judgement Concepts with Tax Jurisdiction 2 Description of the Tax Dispute, The Reasons for Quitting, Organizations who Solve Tax Disputes 3 Historical Process to be Passed in Administrative and Judicial Resolution of Tax Disputes in Turkish Tax Law 4 Correction of Tax Errors and Application Examples which the ways of Administrative Resolution of Tax Disputes 5 Scope of the Institution of Discount in Penalties which the ways of Administrative Resolution of Tax Disputes 6 Application Examples related to the Institution of Discount in Penalties which the ways of Administrative Resolution of Tax Disputes 7 The Scope of the Repentance Procedure, which is one of the ways to resolve tax disputes at the administrative stage 8 The Scope of the Amelioration Procedure, which is one of the Ways of Resolution of Tax Disputes at the Administrative Stage 9 Examples from the Practice Related to the Repentance and Reclamation Procedure, which is one of the Ways of Resolution of Tax Disputes at the Administrative Stage 10 Reconciliation Authority in Administrative Resolution of Tax Disputes 11 Judicial Resolution of Tax Disputes, Tax Case Parties, Eligibility Lawsuit, Time Periods in Tax Jurisdiction 12 Regulation of the Case Petitions, Places to be given in the Petition, Conditions that can be a Petition with a Single Case, Viewing the Case and the Trial 13 Investigation of the Case Petitions and Petitions Deficiencies Results 14 Investigation of Tax Files and Decision, Ordinary and Extraordinary Legal Remedies Against Tax Court Decisions, Trials Notification and Response

Recomended or Required Reading

Main Reference: Mehmet TOSUNER ve Zeynep ARIKAN, Türk Vergi Yargısı, Izmir, 2012. Supplementary Reference: Yılmaz ÖZBALCI, Vergi Davaları, Ankara 2004.

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

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.kildis@deu.edu.tr

Office Hours

Tuesday 16:00 - 17:00 PM Room No: 504

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 7 7 Preparation for final exam 1 7 7 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 88

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 1 LO.4 1 1 1 LO.5 1 1 1 1 LO.6 1 1