COURSE UNIT TITLE

: TAX PROCEDURAL LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5103 TAX PROCEDURAL LAW COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Fiscal Law

Course Objective

To get students information and ability in the context of Tax Procedure Law which tax prodecure law evaluated in formal tax law that includes tax assessment, notification, accrual and collection with tax jurisdiction etc. matters which procedure dispositions
concerns whole taxes take part in it.

Learning Outcomes of the Course Unit

1   Be able to describe the main concepts relevant to Tax Procedure Law
2   Be able to explain the scope, bases and legal characteristics of Tax Procedure Law
3   Be able to evaluate the application phases of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law
4   Be able to examine all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation
5   Be able to bring forward recommendations to actualise tax application processes effectively

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition, Scope and Subject of Tax Law
2 Basis of Tax Law and Taxation Power
3 Interpretation in Tax Law and Comparison Prohibition
4 Evidence and Demonstration in Turkish Tax Law
5 Responsibility in Taxation, Secrecy of Taxes and Prohibitions
6 Time Periods in Tax Law, Calculation and Extension
7 Taxation Procedures
8 Compelling Reasons, Predicament and Cancellation in Tax Law
9 Finish of Tax Lien with Tax Crime and Penalties
10 Assessment of Tax and Assessment Types
11 Notification in Tax Law
12 Responsibility in Taxation with Legality Principle in Tax Law
13 Place of Residence and Business in Tax Law with Time Periods in Tax Law
14 Tax Administration Taxpayer Relations in Türkiye From the Perspective of Social Psychology of Taxation Social Psychology of Taxation

Recomended or Required Reading

Main Reference:
1. Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
2. Mehmet Ali Özyer, Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması, Maliye Hesap Uzmanları Derneği Yayını, 2008.
3. Yılmaz Özbalcı, Vergi Usul Kanunu (Yorum ve Açıklamaları), Oluş Yayıncılık, 2010.
4. Ali Uysal ve Nurettin Eroğlu, Açıklamalı - Örnekli Vergi Usul Kanunu, 2009.
5. Dogan Şenyüz, Vergi Ceza Hukuku, Ekin Yayınevi, 2022.
6. Osman Pehlivan, Vergi Hukuku Genel Ilkeler ve Türk Vergi Sistemi, Ekin Yayınevi, 2023.
7. Hasan Hüseyin Bayraklı, Vergi Ceza Hukuku, Afyon, 2009.
8. Şükrü Kızılot, Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011.
Supplementary Reference:
1. Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay, Türk Vergi Sistemi, Izmir, 2024.

Planned Learning Activities and Teaching Methods

Student-centered, discussing the results and evaluating the case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

All evaluation criterias are correlated with learning methods

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN
Tel: 0 232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday: 16:00 - 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 10 10
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 130

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.21111
LO.3111
LO.41111
LO.5111

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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