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
MAU 7207 TAX ENFORCEMENT LAW COMPULSORY 3 0 0 6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

Arrangements for the collection of public receivables through foreclosure law through the theoretical framework of the regulations regarding the collection of information to assess the skills students gain

Learning Outcomes of the Course Unit

1   To define the basic concepts of tax law enforcement
2   The scope of the tax law enforcement, and legal principles to explain the nature
3   Tax receivables collected by enforcement stage process to evaluate the...
4   Examine problems that arise in the process of tax receivables collected by enforcement
5   Recommendations for the effective realization of the collection of tax claims by force aims at bringing

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Theoretical and Legal Foundations for the collection of taxes by violence
2 Scope and Principles of Taxation Law Enforcement
3 Legal Nature of Public Sector Receivables
4 Methods for the Protection of Public Receivables
5 Collection of Tax Demand by violence to the stage of the process of collection
6 Payment of Tax Claims, Payments, and Other Public Receivables Times Prolonging Comparison With Exceptions
7 In the event of non-payment of Tax Liability Arising in a timely and complete its tax receivables
8 By force of Tax Collection Process
9 order of payment
10 Process of Tax Lien Collection by violence App
11 Tax Debts Through Bankruptcy Tracker
12 Certificate of insolvency
13 Events of Termination of Public Receivables
14 Problems and Solutions on the Law of Tax Enforcement

Recomended or Required Reading

Main source:
1. Muhsin KOÇAK, Vergi Icra Hukuku, Seçkin Yayıncılık, Ankara, 2011.
2. Recai DÖNMEZ, Vergi Icra Hukukunda Haciz Yolu ile Takip Seçkin Yayıncılık, Ankara, 2005.
3. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
Helpful resources:
1. Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay Türk Vergi Sistemi, Kanyılmaz Matbaacılık, Izmir, 2024.
2. Mehmet Tosuner, Zeynep Arıkan, Vergi Uyuşmazlıklarının Idari Aşamada Çözümü ve Türk Vergi Yargısı, Kanyılmaz Matbaacılık, Izmir, 2012
References:
Other course materials: Contact other books, articles, reports, judicial decisions and resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical
applications

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 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)

Prof. Dr. Zeynep ARIKAN
Tel: 0232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday, 15:00 - 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
Preparing assignments 1 15 15
Preparation for midterm exam 1 15 15
Preparation for final exam 1 2 2
Final 1 15 15
Midterm 1 15 15
TOTAL WORKLOAD (hours) 156

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.21111
LO.311111
LO.41111111
LO.5111111

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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