COURSE UNIT TITLE

: CONSTITUTIONAL FRAMEWORK OF TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6213 CONSTITUTIONAL FRAMEWORK OF TAX LAW ELECTIVE 3 0 0 4

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN BAY

Offered to

Public Finance

Course Objective

Tax theoretical development and the development of the constitutional powers of taxation in the development process, and after giving the login information on the use of present-day Turkish Constitution will provide a comparison of tax-related regulations and tax legislation, regulations and practices in other countries within the framework of the constitutional arrangements assess the knowledge, skills equip students.

Learning Outcomes of the Course Unit

1   1. Tax theoretical and providing necessary information on the process of constitutional development
2   2. To explain the relationship between the development process of the development of constitutional law and tax
3   3. To explain the relationship between the development process of the development of constitutional law and tax
4   4. Criticizing the current tax system by introducing constitutional principles
5   5. Theoretical proposals and to propose constitutional principles necessary for an appropriate tax system

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Tax Theoretical Development
2 The Historical Development of Tax
3 Tax Purposes
4 Constitutional Rights - Tax Relations
5 Taxpayer Rights
6 Tax Paper
7 Taxation Authority
8 Constitutional Development in the Process of Development of the principles relating to tax
9 Tax Law on the Constitutional Principles
10 Level not included in the Constitution, the Constitutional Principles of Tax Law
11 States within the framework of the Federal Constitutional Principles of Taxation
12 States within the framework of a unitary constitutional principles of taxation
13 Impact Assessment and Discussion of the Constitutional Court and Court Decisions
14 Contrary to the principles of constitutional Turkish Tax System Tax Regulation and Applications

Recomended or Required Reading

Main source:
1. Abdullah Tekbaş, Vergi Kanunlarının Anayasaya Uygunluğunun Yargısal Denetimi: Türkiye Değerlendirmesi, T.C. Maliye Bakanlığı Strateji Geliştirme Başkanlığı Yayını, 2009.
2. Coşkun Can Aktan, Vergileme, Vergi Teorisi ve Normatif Vergi Hukuku, Seçkin Yayıncılık, 2020.
3. Coşkun Can Aktan, Anayasal Vergi Hukuku - Vergileme Yetkisinin Meşruiyeti ve Sınırları, Seçkin Yayıncılık, 2019.
4. Şahnaz Gerek ve Ali Rıza Aydın, Anayasa Yargısı ve Vergi Hukuku, Seçkin Yayınları, 2010.
5. Salih Turhan, Vergi Teorisi ve Politikası, Filiz Kitabevi, 2020.
6. G. Schmölders, Genel Vergi Teorisi, Istanbul Üniversitesi Yayını, 1976.
7. Nami Çağan, Vergilendirme Yetkisi, Istanbul, 1982.
8. Kemal Gözler, Türk Anayasa Hukuku Dersleri, Ekin Kitabevi, 2023.
9. Şafak Ertan Çomaklı ve Mehmet Gödekli, Vergilemede Anayasal Prensipler, Savaş Yayınevi, 2011.

Helpful resources:
1. Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay Türk Vergi Sistemi, Kanyılmaz Matbaası, 2024.
2. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Kanyılmaz Matbaası, 2023.
3. Mualla Öncel, Ahmet Kumrulu, Nami Çağan ve Cenker Göker, Vergi Hukuku, Turhan Kitabevi, 2023.

References:
Other course materials: Contact other books, articles, reports, judicial decisions and
so on. resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical applications.

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 learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

Will be announced.

Contact Details for the Lecturer(s)

Tel: 0 232 301 04 00
E-mail: hakan.bay@deu.edu.tr

Office Hours

Tuesday, 16:00 - 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 14 2 28
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 10 10
Preparing presentations 1 8 8
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 112

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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