COURSE UNIT TITLE

: TAX PROCEDURE LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7201 TAX PROCEDURE 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

students;
-The basic concepts in tax laws, tax liabilities, tax offenses and
sentences to identify,
- Taxation at statutory tax issues that may arise in the process of being
arising under other laws to derive, consisting of identifying the problems
develop solutions, to apply the knowledge learned from recent events,
- Other branches of science understand the advantage of the shortcomings of the current
arrangements
produce innovations for the process of developing and rapidly changing taxation
and in parallel to the development of theoretical knowledge to ensure that the tax
events gain the ability to make comments.

Learning Outcomes of the Course Unit

1   Imposition of taxes, notification, assessment and collection of such issues as the tax jurisdiction knowledge about the
2   Mode of substantive tax law, tax law and can make the difference between
3   The Tax Procedure Law, taxes and charges are application forms and the corresponding tax penalties and delay aware hikes
4   If a party to comply with the taxpayer and their relation to the taxation of all liabilities and the rights and duties of the state is able to analyze
5   Concerning the procedural provisions of the Tax Code, including all taxes, can comment on the general principles.
6   Evaluating the results of the tax practice, develop new proposals

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 and Taxation, Tax Law Definition, Scope and Subject, Tax Relations with other branches of law
2 Implementation and Interpretation of Tax Law, Tax Law and Evidence Review System
3 Taxation Transactions
4 Responsible Taxation, Tax privacy and Prohibitions
5 Tax Law Times, Measurement and Elongation
6 Determination of Tax Demand, Tax Assessment and Types
7 Communication and Tax Accrual
8 Disappearance of Tax Demand
9 The Removal of Defects and Correction of Tax
10 Ways to Control of the tax payers
11 Obligations of the taxpayer
12 Valuation, Depreciation and Inflation Adjustment Applications
13 Tax Crimes and Penalties
14 Abolishing tax situations in the Middle Sentences

Recomended or Required Reading

The main source:
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, Ekin Yayınevi, 2023.
7. H.Hüseyin Bayraklı, Vergi Ceza Hukuku, Afyon, 2006.
8. Şükrü Kızılot, Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011
Helpful resources:
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: Contact other books, articles, reports, judicial decisions and
so on. 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: 0 232 301 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 10 3 30
Preparation for midterm exam 1 20 20
Preparation for final exam 1 20 20
Preparing assignments 1 20 20
Preparing presentations 0 20 0
Final 1 10 10
Midterm 1 10 10
TOTAL WORKLOAD (hours) 152

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11111
LO.211111
LO.3111
LO.41111
LO.51111
LO.61111

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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