Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
MVU 4225	TAX LAW	COMPULSORY	4	0	0	4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR FUNDA KARAKOYUN ATILGAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to provide students with information of tax law and national and international applications of tax law.

Learning Outcomes of the Course Unit

1	Being able to understand basic principles and concepts of tax law.
2	Being able to understand duties of tax authorities and tax payers.
3	Being able to define tax administration and its duties.
4	Being able to explain tax offences and penalties.
5	Being able to define tax conflicts.
6	Being able to understand the measures that provide assurance on public receivables.
7	Being able to understand the tax jurisdiction process and its functioning.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	The scope of tax law and its relationship with other branches of law, the basic concepts of taxation
2	The sources of tax law, the implementation of tax law, the constitutional provisions relating to taxation
3	Tax authority, duties of tax authorities and tax payers, taxation process
4	Taxable event. Calculation, notification, assessment and collection processes
5	Interpretation and analogy in tax law, duties of tax payers, auditing of tax payers, time limits
6	Extension of time limits, evaluation of situations encountered in practice
7	Duties of the tax administration
8	Mid-Term Exam
9	Tax deferral, case studies encountered in practice on expiration of tax debt
10	Tax offences and implementation, payment and abolishment of tax penalties
11	Tax security measures
12	Provisional attachment, provisional assessment, prohibition of leaving the country
13	Tax conflicts
14	Administrative and judicial solutions to disputes
15	Functioning of Turkish judicial process

Recomended or Required Reading

Textbook:
Tosuner.M, Arıkan Z.(2023).Vergi Usul Hukuku, Kaynılmaz Matbaası, Izmir

Supplementary Book(s):
Candan, T., (2023). Amme Alacaklarının Tahsili Usulü Hakkında Kanun, 5. Baskı, Yetkin Yayınları,
Yavaşlar FB., Güneş, TK., ve Kocatepe, M., (2018). Vergi Hukuku ve Uygulama, Adalet Yayınları
Ünsal,H.,2009. Vergi Hukuku ve Türk Vergi Sistemi, Sekin Yayıncılık, Ankara.
Bilici, N. (2012). Vergi Hukuku. Seçkin Yayıncılık, Ankara
Şenyüz D., Yüce, M., Gerçek.A., ( 2022), Vergi Hukuku, 13. Baskı, Ekin Yayınevi, Bursa

Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing,
2. Question and answer,
3. Group study,
4. Research and individual learning.

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	FN	Final
3	FCG	FINAL COURSE GRADE	VZ0.40 + FN 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	VZ0.40 + BUT 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda.karakoyun@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	14	4	56
Preparations before/after weekly lectures	14	2	28
Preparation for midterm exam	1	10	10
Preparation for final exam	1	10	10
Final	1	1	1
Midterm	1	1	1
TOTAL WORKLOAD (hours)			106

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.2	PO.3	PO.5	PO.6	PO.7	PO.8	PO.9	PO.10	PO.12	PO.14	PO.20
LO.1	1	1	1
LO.2	1			1	1	1	1			1	1	1
LO.3	1			1	1		1	1	1	1	1	1
LO.4	1			1	1		1	1		1	1	1
LO.5	1			1	1		1	1		1	1	1
LO.6		1		1	1		1	1		1	1	1
LO.7		1	1	1			1			1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION