COURSE UNIT TITLE

: TAX LAW

DEGREE PROGRAMMES

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 VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + 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

Monday 17:00 - 18:00
Wednesday 11:00 - 12:00

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

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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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