Yazdır

Course Description

Course Code Semester Teoric Credit ECTS
TAX LAW MYO 242 2 3 + 0 3 4
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Dr.Öğr.Üyesi VACİDE KARAMAN
Instructor Öğr. Gör. İBRAHİM AKDOĞAN
Öğr. Gör. SİNEM YAVUZ
Course Assistants
Course Category
Course Objective
To give knowladge to the student about Tax law in place in the legal system, its sources, the implementation of tax laws, Basic concepts of taxation, The process of taxation, reasons for the termination of the tax debt and penalty, Litigation and the timeout period in tax law, tax audit, tax offenses and penalties, the tax jurisdiction and opening time trial
Course Content
Includes the mutual rights and obligations of taxpayers and the state for Accounting practices in order to create the infrastructure to The Tax Procedure Law
Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - Understanding of constitutional principles and historical development of Taxation 3 - 2 - 1 - A - C -
2 - Having knowledge about the process of taxation 3 - 2 - 1 - A - C -
3 - To make distinction between private debt tax debt 3 - 2 - 1 - A - C -
4 - To learn ways of resolving tax disputes 3 - 2 - 1 - A - C -
5 - To detect Tax offenses and penalties 3 - 2 - 1 - A - C -
6 - To apply the legal process of collection of tax claims 3 - 2 - 1 - A - C -
Teaching Methods: 3:Discussion 2:Question-Answer 1:Lecture
Measurement Methods: A:Testing C:Homework

Course Flow

Week Topics Preliminary
1 Description of Tax Law and In the Legal System
2 Sources of Tax Law
3 Implementation of the Tax Laws for place and time
4 Comments of Tax Laws,
5 Basic Concepts of Tax
6 Delays, deferment and expiration of time of tax debt
7 Period to the Tax Law
8 Tax Crimes and Punishments
9 Reasons to the tax debt
10 Midterm exam
11 Tax Administration, its tasks and Tax Audit
12 Administrative Solution of Tax Disputes
13 Judicial Resolution of Tax Disputes
14 Judicial Resolution of Tax Disputes

Resources

Lecture Notes
Course Resources

Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
AraSinav 1 50
KisaSinav 1 15
KisaSinav 2 15
Odev 1 20
Total 100
The Ratio of the Semester to Success 50
Final to Success Ratio 50
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 1 16
Mid-terms 1 15 15
Quiz 2 10 20
Assignment 1 10 10
Final examination 1 15 15
Total Workload 124
Total Workload / 25 (h)Toplam İş Yükü /25(s) 4.96
ECTS Credit of the Course 4.96
; ;