| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MVUP20320109220 | TAX LAW | Compulsory | 2 | 3 | 2 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| The aim of the course is
• to teach various tax laws
• to give students the opportunity to understand tax penalties
• to allow students to follow procedures intended to calculate the tax debt and penalties |
| Name of Lecturer(s) |
| Yrd.Doç.Dr. Adem KULAÇ |
| Learning Outcomes |
| 1 | List basic concepts, duties and responsibilities and important problems of Turkish tax system | | 2 | Explain an origin of Turkish tax system problem related to different units. | | 3 | İllustrate the origins of existing problems of Turkish tax system. | | 4 | Distinguish income into units and compare with each other. | | 5 | Present an evaluation about general picture of Turkish tax system. |
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| Mode of Delivery |
| Evening Education |
| Prerequisites and co-requisities |
| Yok |
| Recommended Optional Programme Components |
| Week 1 Sort of taxation principles 1
Week 2 Principles of taxation to sort 1
Week 3 Determine the tax aspects of 1
Week 4 Perform the process of Taxation 1
Week 5 Perform the process of Taxation 1
Week 6 Set the duration of Taxation 1
Week 7 Tax liability relating to transactions 1
Week 8 midterm exam
Week 9 Tax liability relating to transactions 1
Week 10 Transactions related to tax penalties 1
Week 11 Transactions related to tax penalties 1
Week 12 Resolve tax disputes 1
Week 13 Resolve tax disputes 1
Week 14 Preparation of tax audit 1
Week 15 Preparation of tax audit 1
Week 16 Final Exam
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| Course Contents |
| • Sort of taxation principles
• To make transactions on tax liability Transactions related to tax penalties
• Resolve tax disputes
• Prepare for the tax audit |
| Weekly Detailed Course Contents |
|
| 1 | Sort of taxation principles
| | | | 2 | Sort of taxation principles
| | | | 3 | Determine the tax aspects of
| | | | 4 | Perform the process of Taxation
| | | | 5 | Perform the process of Taxation
| | | | 6 | Determine the terms of Taxation
| | | | 7 | To make transactions on tax liability
| | | | 8 | Mid-term exam
| | | | 9 | To make transactions on tax liability
| | | | 10 | Transactions related to tax penalties
| | | | 11 | Transactions related to tax penalties
| | | | 12 | Resolve tax disputes
| | | | 13 | Resolve tax disputes
| | | | 14 | Prepare for the tax audit
| | | | 15 | Prepare for the tax audit
| | | | 16 | End-of-term exam
| | |
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| Recommended or Required Reading |
| Pehlivan, Osman. 2009; Vergi Hukuku , Derya Kitabevi,Trabzon.
Özyar, Mehmet Ali 2007; Açıklama ve Örneklerle Vergi Usül Kanunu Uygulaması, Maliye Hesap Uzmanları Derneği, İstanbul.
gib.gov.tr yayınlar |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | Yok |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 8 | 2 | 16 |
| Individual Study for Final Examination | 6 | 3 | 18 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 2 | 2 | 1 | 1 | 3 | 4 | 2 | 1 | 2 | 2 | 2 | 1 | 2 | | LO2 | 4 | 4 | 2 | 2 | 1 | 1 | 3 | 4 | 2 | 1 | 2 | 2 | 2 | 1 | 2 | | LO3 | 4 | 4 | 2 | 2 | 1 | 1 | 3 | 4 | 2 | 1 | 2 | 2 | 2 | 1 | 2 | | LO4 | 4 | 4 | 2 | 2 | 1 | 1 | 3 | 4 | 2 | 1 | 2 | 2 | 2 | 1 | 2 | | LO5 | 5 | 5 | 2 | 2 | 1 | 1 | 3 | 5 | 2 | 1 | 2 | 2 | 2 | 1 | 2 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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