COURSE UNIT TITLE

: GENERAL TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8103 GENERAL TAX LAW 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 ZEYNEP ARIKAN

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

To get legal, theoretical and practical informations related to tax applications by drawing a general framework of the existing legal structure arranging the Turkish tax system, explain the concepts related to taxation, give the necessary informations about obligatory duties and tax liabilities in terms of administration and taxpayer and by introducing taxation regime under the Turkish Tax System on the basis of the basic information about taxation.

Learning Outcomes of the Course Unit

1   To explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction.
2   To make the distinction between adjective tax law and substantive tax law.
3   To align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law.
4   To express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation.
5   To interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes.
6   To align new proposals with expaining tax application results.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basis of Tax Law (Definition, Scope, Relations with Other Branches of Law, Branches, Resources)
2 Taxation Power, Implementation and Interpretation of Tax Laws
3 Parties in Taxation (Tax Beneficiary, Tax Debtor, Competence and Representation in Tax Law, Responsibility)
4 Time Periods in Taxation
5 Determination of Tax Claim (Assessment, Notification)
6 Determination of Tax Claim (Accrual)
7 Determination of Tax Claim (Abolition of Tax Claim)
8 Disappearance of the Tax Claim
9 Obligations of the Taxpayer
10 Correction of Tax Errors, Ways of Supervising Taxpayers (Inspection, Verification, Search, Information Gathering)
11 Valuation, Depreciation and Inflation Adjustment Applications
12 Penalty of Tax Loss
13 Irregularity Fines, Tax Evasion Penalty
14 Circumstances that Increase and Eliminate Penalties

Recomended or Required Reading

Main Reference:
1.Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
2.Mehmet Ali Özyer, Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması, Maliye Hesap Uzmanları Derneği Yayını, 2008.
3.Yılmaz Özbalcı, Vergi Usul Kanunu (Yorum ve Açıklamaları), Oluş Yayıncılık, 2010.
4.Ali Uysal, Nurettin Eroğlu, Açıklamalı Örnekli Vergi Usul Kanunu, 2009.
5.Doğan Şenyüz, Vergi Ceza Hukuku, Ekin Yayınevi, 2022.
6.Osman Pehlivan, Vergi Hukuku Genel Ilkeler ve Türk Vergi Sistemi, Murathan Yayınları, 2023.
7.H.Hüseyin Bayraklı, Vergi Ceza Hukuku, Afyon, 2006.
8.Şükrü Kızılot, Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011.
Supplementary Reference:
1.Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay Türk Vergi Sistemi, Izmir, 2024.
2.Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Cenker Göker Vergi Hukuku, Turhan Kitabevi, 2023.

References: Other course materials: Related books, articles, reports, judicial decisions and so on. resources.

Planned Learning Activities and Teaching Methods

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

Course is discussed theoretically by expression.

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

All learning outcomes are associated with the evaluation criteria.

Contact Details for the Lecturer(s)

Doç. Dr. Hakan BAY
Tel: 0232 301 04 00
E-mail: hakan.bay@deu.edu.tr

Office Hours

Tuesday, 15.00 - 17.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 03 42
Preparations before/after weekly lectures 14 03 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 30 30
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.211111
LO.3111
LO.4111
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

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