COURSE UNIT TITLE

: TAX ENFORCEMENT LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5210 TAX ENFORCEMENT LAW COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Fiscal Law

Course Objective

To get students information and ability in the theoretical context of Tax Enforcement Law that compulsory payment which is one of the affective tools held by government in the case of tax and other public claims not to paid by taxpayers and responsibles.

Learning Outcomes of the Course Unit

1   Be able to describe the main concepts relevant to Tax Enforcement Law
2   Be able to explain the scope, bases and legal characteristics of Tax Enforcement Law
3   Be able to evaluate the duration of tax lien in the compulsory payment process
4   Be able to examine the problems which occur realting to the compulsory payment process of tax lien
5   Be able to bring forward recommendations to actualise compulsory payment of tax lien effectively

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Theoretical and Juridical Foundations of Compulsory Payment of Tax
2 The Scope of Law on Collection Procedure of Assets, Concepts, Duties, Authorities, Public Claim, Parties, The Differences between Law on Collection Procedure of Assets No. 6183 and Enforcement and Bankruptcy Law No. 2004
3 Declaration of Property and Guarantee as Protection Ways of Public Claims-Reasons for Protection, Procedures and Results
4 The Practice of Precautionary Assessment and Precautionary Accrual
5 Annulment Actions
6 The Responsibility of Legal Representatives in the context of Law on Collection Procedure of Assets No. 6183
7 Claims up to Tax which Occurred in the case of not to Pay of Tax Debt in Time and Accurately
8 Priority Rights one of the Regulations for Public Claim Protection
9 Payment of Public Claims and Cases Extending the Payment Period and Order of Payment
10 Postponement of Payment and Delay of Payment- Deferment, Respite, Late Fee and Default Interest
11 Collection of Public Claims via Compulsory Execution- Foreclosure of Guarantee/Attachment Proceeding- Execution of Insolvency/ Bankruptcy Proceedings Against Debtors and Concordatum- A Ban on Leaving the Country
12 Cases that Put an End to Public Claims Apart From Payment and Compulsory Payment-The Effect of Death Case to Tax and Compulsory Payment
13 Third parties in Compulsory Payment
14 Problems and Solution Recommendations Related to Tax Enforcement Law

Recomended or Required Reading

Main Reference:
1. Servet Şamlıoğlu and Yılmaz Özbalcı, Kamu Alacaklarının Tahsil Usulü Hakkında Kanun Yorum ve Açıklamaları, Feryal Matbaacılık, Ankara, 1988.
2. Recai Dönmez, Vergi Icra Hukukunda Haciz Yolu ile Takip, Seçkin Yayıncılık, Ankara, 2005.
3. Yılmaz Özbalcı, Amme Alacaklarının Tahsil Usulü Hakkında Kanun Yorum ve Açıklamaları, Oluş Yayıncılık, Ankara, 2007.
4. Elif Sonsuzoğlu, Türk Vergi Hukukunda Fer'i Borç ve Alacak Olarak Faiz ve Zam, Filiz Kitabevi, Istanbul, 2013.
5. Zeynep Arıkan, Vergi Borçlarında Tecil, Istanbul Üniversitesi Iktisat Fakültesi Maliye Araştırma Merkezi Konferansları, Prof. Dr. Salih Turhan'a Armağan, Istanbul Üniversitesi Yayını 46. Seri,Yıl: 2004, Istanbul, 2005.
6. Adnan Gerçek, Kamu Alacaklarının Tahsil Hukuku, Ekin Yayınevi, 2023.
Supplementary Reference:
1. Hasan Güzel, Amme Alacaklarının Tahsil Usulü Hakkındaki 6183 Sayılı Kanun Yorum ve Açıklamalar, Gelirler Kontrolörleri Egitim Yayın No:4, Ankara, 1980.

Planned Learning Activities and Teaching Methods

Student-centered, discussing the results and evaluating the case studies

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 evaluation criterias are correlated with learning methods

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN
Tel: 0 232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday: 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 3 42
Preparing presentations 1 10 10
Preparation for midterm exam 1 2 2
Preparation for final exam 1 15 15
Preparing assignments 1 15 15
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 130

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

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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