COURSE UNIT TITLE

: TAX DISPUTES AND SOLUTIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8109 TAX DISPUTES AND SOLUTIONS COMPULSORY 3 0 0 6

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

Instruments and institutions in our country and in foreign countries to learn about resolving tax disputes in the country, to make comparisons.

Learning Outcomes of the Course Unit

1   Students taking this course on tax disputes and enables institutions and tools,
2   Analyze the effects of tax courts
3   Tax dispute resolution tools to analyze the effectiveness
4   Located in the Turkish tax system error correction, repentance and rehabilitation, to evaluate issues of reductions in sentences,
5   Analyze the decisions of the Court
6   To resolving tax disputes knows arrangements.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Of the course and give general information on public speaking and writing, giving information about the literature related to the course, the course content of the introduction and distribution of seminar topics to students.
2 Tax dispute the definition, causes, organizations that resolves tax disputes. Turkish tax law passed in resolving tax disputes, administrative and judicial sense of the historical process.
3 Way of resolving tax disputes with the administrative stage of the tax bug fixes and application examples.
4 Reduction of fines in the way of resolving tax disputes in the administrative phase, the scope of repentance and reform Institutions on the results and the associated examples of the application.
5 The importance of the institution of an administrative level agreement resolving tax disputes, types, scope, results and application examples.
6 Judicial resolution of tax disputes and the concept of tax jurisdiction
7 Tax jurisdiction systems, functions of tax jurisdiction and the principles prevailing in tax jurisdiction procedure
8 Tax trial and the right to sue the native-born, duties and powers of the tax proceedings, lawsuits and claims associated with merging.
9 Tax trial the parties, the case's license, tax periods judgment.
10 Litigation petition, arranging places to be given the petition, the case can be opened only with a petition cases, examination of the petition and the petitions shortcomings of litigation outcomes.
11 Tax cases, notification and response, and the trial of the case see the files and decision analysis.
12 Tax cases, notification and response, and the trial of the case see the files and decision analysis.
13 Ordinary legal remedies against the decisions of the Tax Court.
14 Extraordinary legal remedies against the decisions of the Tax Court.

Recomended or Required Reading

Main Resuorce

1. Osman Pehlivan, Ersan Öz, Uluslararası Vergilendirme, Trabzon, 2019.

2. Ufuk Selen, Gümrük Işlemleri ve Vergilendirilmesi, Ekin Basın Yayım Dağıtım, 2012.

3. Ersan Öz, Dış Ticarette Ulusal ve Uluslararası Vergilendirme, 2008.

4. Cahit Yerci, Gümrük Mevzuatı Dahil Ithalatta KDV, Yaklaşım Yayıncılık, 2005.

5. Halil Seyidoğlu, Uluslararası Iktisat, Istanbul, 2009.

Planned Learning Activities and Teaching Methods

The theory of foreign trade, foreign trade policy, foreign trade, foreign trade, taxation issues and the functioning of the necessary knowledge and skills to students.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCG FINAL COURSE GRADE MTE * 0.20 + FIN* 0.80
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + RST* 0.80


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

To be announced.

Contact Details for the Lecturer(s)

yusuf.kildis@deu.edu.tr

Office Hours

Tuesday 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 2 28
Preparation for midterm exam 1 2 2
Preparation for final exam 1 2 2
Preparing assignments 1 2 2
Preparing presentations 10 3 30
Final 8 2 16
Midterm 8 2 16
TOTAL WORKLOAD (hours) 138

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
LO.6

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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