COURSE UNIT TITLE

: CONFLICT RESOLUTION IN TAXATION DISPUTES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5107 CONFLICT RESOLUTION IN TAXATION DISPUTES COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Fiscal Law

Course Objective

To acquire knowledge and skills to evaluate the ways in which conflicts between taxpayers and the state are resolved due to taxes, historical developments, current situations, activities, problems and solutions to these problems.

Learning Outcomes of the Course Unit

1   Identify the scope and functions of tax disputes
2   To be able to explain the historical development of the Turkish tax judiciary
3   To be able to evaluate the processes of tax disputes in the administrative and jurisdictional stages
4   To be able to examine the problems arising from the functioning of the tax judgment system
5   Making suggestions in order to resolve tax disputes effectively in administrative and judicial stages

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Tax Disputes and General Information about the Tax Court
2 Scope and Basis of Tax Disputes
3 The Place of Tax Judgment in the General Judicial System
4 Tax Judiciary Systems in Various Western Countries
5 The History and Functioning of the Turkish Tax Criminal
6 Administrative Stage Resolution of Tax Disputes
7 Tax Dispute Settlement Institution, Scope and Practice
8 Correction of mistakes in tax disputes, penalty, correction and penalty discount
9 Resolution of tax disputes in the judicial phase
10 Conversion of Tax Disputes to Davası
11 Proof and Evidence in the Tax Code
12 Tax Refusals and Retribution in the Cases,
13 Results of Tax Case Opening
14 Conclusion of Tax Dows and Recommendations

Recomended or Required Reading

Main Research:
1. Mehmet Tosuner, Zeynep Arıkan, Vergi Uyuşmazlıklarının Idari Aşamada Çözümü ve Türk Vergi Yargısı, Kanyılmaz Matbaacılık, Izmir, 2014.
2. Metin TAŞ, Vergi Yargısı, Ekin Yayınları, Bursa, 2005.
3. Mehmet YAŞIN, Türk Vergi Yargısı Ve Vergisel Uyuşmazlıkların Dava Yoluyla Çözümü, 2006
4. Şükrü KIZILOT, Zuhal KIZILOT, Vergi Ihtilafları ve Çözüm Yolları, Yaklaşım Yayıncılık.
5. Mehmet YÜCE, Vergi Yargılama Hukuku, Ekin Yayınevi, Bursa 2019.
6. Hasan Hüseyin BAYRAKLI, Vergi Yargılama Hukuku, Celepler Matbaacılık, Trabzon 2020.
Auxiliary resources
1. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
2. Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay, Türk Vergi Sistemi, Kanyılmaz Matbaacılık, Izmir, 2024.
Referanslar:
Other course materials: Other related books, articles, reports, judicial decisions, etc. resources.

Planned Learning Activities and Teaching Methods

Student-centered, theoretical narration and controversial practices on practical event

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 of the learning outputs are related to the evaluation criteria

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.232.4210260
E-mail: yusuf.kildis@deu.edu.tr, yusuf.kildis@gmail.com

Office Hours

Tuesday, 15:00 - 17:00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 1 15 15
Preparation for midterm exam 1 15 15
Preparation for quiz etc. 1 2 2
Preparing presentations 1 2 2
Preparing assignments 14 3 42
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 122

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.1111
LO.21111
LO.311111
LO.41111111
LO.51111

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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