COURSE UNIT TITLE

: LIMITATION OF FUNDAMENTAL RIGHTS AND FREEDOMS VIA TAXATION

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
INS 5068 LIMITATION OF FUNDAMENTAL RIGHTS AND FREEDOMS VIA TAXATION ELECTIVE 3 0 0 6

Offered By

Human Rights Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR YILDIRIM TAYLAR

Offered to

Human Rights Law

Course Objective

The main aim of the course is to reveal to the limitation of the fundamental rights and freedoms of the taxpayer by taxation by the state and the limits of these interventions.

Learning Outcomes of the Course Unit

1   To be able to express the rights of the taxpayers and the limits of the acts that interfere with the rights
2   To be able to discuss the limit of interference with the right of property via taxation.
3   To be able to discuss the limit of interference with the right of privacy via taxation
4   To be able to discuss the protection of family at taxation process.
5   To be able to discuss the prohibition of discrimination at taxation process.
6   To be able to demonstrate the importance of proportionality and legal security principles in taxation.
7   To be able to demonstrate the relationship between tax law and social state.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Taxation power
2 The importance of the taxation in terms of fundamental rights
3 The limit of interference with fundamental rights via taxation- legality principle
4 The limit of interference with fundamental rights via taxation- the principle of legal security
5 The limit of interference with fundamental rights via taxation- the proportionality principle
6 Interference with the right of property via taxation
7 Interference with the right of privacy via taxation
8 Midterm exam
9 Taxation and protection of the family
10 Taxation and freedom of labour
11 Taxation and the prohibition of discrimination
12 Taxation and freedom of thought and faith
13 Taxation and social state
14 Evaluation of presentations

Recomended or Required Reading

Karakoç, Yusuf; Anayasanın Vergi Ödevine Ilişkin Hükmünün Değerlendirilmesi , (Anayasadan Mali ve Vergisel Beklentiler Sempozyumu, XII Levha Yayınları, Istanbul 2012, s. 83-98)
Karakoç, Yusuf; Anayasal Vergilendirme Ilkeleri Üzerine Bir Değerlendirme , (Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, C. 15, Özel Sayı, 2013, Prof. Dr. M. Polat Soyer e Armağan, C. II, Izmir 2014, s. 1259-1308).
Taylar, Yıldırım; Anayasa Mahkemesi Kararları Işığında Vergi Hukukunda Hukuki Güvenlik Ilkesi , (Vergi Dünyası, Sayı:307, Mart 2007), s. 196-214.
Taylar, Yıldırım; Vergi Borcu Ilişkisinin Pasif Süjesi Olarak Birey ve Vergilendirme Yetkisinin Bireyin Hak, Özgürlük ve Ödevlerine Etkisi , (Prof. Dr. Hakan PEKCANITEZ e Armağan, Cilt: IV, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi Özel Sayısı, Izmir 2015), s. 4943-4987.
Yaltı, Billur; Vergi Yükümlüsünün Hakları, (Beta Basım Yayım Dağıtım), Istanbul 2006.
Futher articles, books and case-law

Planned Learning Activities and Teaching Methods

Lecturing, homeworks and evaluation of the case-law.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


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)

yildirim.taylar@deu.edu.tr

Office Hours

Thursdays 12:00-13:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 13 4 52
Preparation for midterm exam 1 5 5
Preparation for final exam 1 10 10
Preparing assignments 1 36 36
Midterm 1 1 1
Final 1 2 2
TOTAL WORKLOAD (hours) 145

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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