COURSE UNIT TITLE

: INFORMATION ON TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
AMY 2047 INFORMATION ON TAX LAW ELECTIVE 2 0 0 5

Offered By

Justice

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSISTANT PROFESSOR ÖZGECAN GÖK

Offered to

Justice

Course Objective

The course objective defining to students basic concepts and institutions of tax law that one of the lesson of public department . At the lesson, it is researched that person and public right and obligations at process between beginning and ending .

Learning Outcomes of the Course Unit

1   Can explain the concept of tax law
2   Can recognize sources of tax law
3   Can point out concept of tax payer/ tax charge and rights and obligations.
4   Can compare tax crimes and misdemeanors with rules of criminal law
5   Can display solutions of tax issues without going judicial way
6   Can explain law rules about solutions of tax issues by judicial bodies and especially special case about tax cases.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition, scope and place at law system, relation between civil law and public law departments and sections of tax law
2 Sources of tax law
3 adhibition of tax laws in term of place and time - adhibition of tax laws in term of meanings ( Interpretation at tax law) - The principle of the economic approach
4 Tax obligations The concept of tax liability and the responsibility states of the Turkish Tax System.
5 Taxable event, process of assesment and notification The process of tax impute and charged.
6 Control ways of tax administration to control taxpayers Times at tax law
7 formal assignments of taxpayers - material assignment of taxpayers (payment) - default interest and default fee
8 reasons for the termination of the tax debt
9 Introduction to the tax criminal law, acts nature of misdemeanor (financial) -Tax crimes Tax penalties responsibility, the general rules about tax offenses and penalties, reasons for terminations of tax penalties
10 Introduction to the public enforcement law, content of public receivables, assurance methods for public receivables collection of public receivables with compulsory ways, the disputes about collection of public receivables and attendad-authorized judicial.
11 Solutions of tax affairs at administrative phase (reconciliation and error correction
12 Midterm Exam
13 Midterm Exam
14 Introduction to the tax jurisdictioon law, organization of tax organization and the first review at tax cases, - Evidence and proof at Tax jurisdiction law,
15 Legal remedies at Tax jurisdiction law

Recomended or Required Reading

Main Source: Yusuf KARAKOÇ; Vergi Hukuku Bilgisi, (Yetkin Yayınları), Ankara 2020.
Yusuf KARAKOÇ,Genel Vergi Hukuku Ders Kitabı, (Yetkin Yayınları), Ankara 2019.
Subsidiary Sources: Mualla ÖNCEL / Ahmet KUMRULU / Nami ÇAĞAN/Cenker GÖKER, Vergi Hukuku, (Turhan Kitabevi), Ankara 2020. Yusuf KARAKOÇ; Kamu Icra Hukuku, (Yetkin Yayınları), Ankara 2016 Yusuf KARAKOÇ; Kamu Icra Hukuku Bilgisi, (Yetkin Yayınları), Ankara 2020. Yusuf KARAKOÇ, Vergi Yargılaması Hukukunda Süreler, (Yetkin Yayınları), Ankara 2000; Yusuf KARAKOÇ;Vergi Yargılaması Hukuku, (Yetkin Yayınları), Ankara 2017; Nihal SABAN, Vergi Hukuku, (Beta Basım Yayım Dağıtım), Istanbul 2020.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


Further Notes About Assessment Methods

http://amyo.deu.edu.tr/esaslar.html

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

burcu.demirbas@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 30 30
Preparation for final exam 1 30 30
Final 1 2 2
Midterm 1 1 1
TOTAL WORKLOAD (hours) 123

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.211
LO.3111
LO.411
LO.5111
LO.6111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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