Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
YSEC2152022838	DIRECTED STUDY-II	Elective	2	3	2

Level of Course Unit

Short Cycle

Objectives of the Course

To develop an understanding of some basic principles tax law.

Name of Lecturer(s)

Dr. Öğr. Üyesi 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.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

Recommended Optional Programme Components

Course Contents

Principles of tax law, tax terms, taxation processes, tax management and functions, tax offences and penaltie

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
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

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

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	2	28
Individual Study for Mid term Examination	7	2	14
Individual Study for Final Examination	8	2	16
TOTAL WORKLOAD (hours)			60

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16	PO 17	PO 18	PO 19	PO 20
LO1	5											5		4		4		4
LO2	5											5		4		4		4
LO3	5											5		4		4		4
LO4	5											5		4		4		4
LO5	5											5		4		4		4

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High