ECTS - Resolution of Disputes and Tax Jurisdiction

Resolution of Disputes and Tax Jurisdiction (MLY503) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Resolution of Disputes and Tax Jurisdiction MLY503 General Elective 3 0 0 3 5
Pre-requisite Course(s)
Course Language Turkish
Course Type Elective Courses
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Doğan Cansızlar
Course Assistants
Course Objectives t is to explain the criminal provisions regarding misdemeanors and crimes in tax law and to give information about our tax jurisdiction system and the legal remedies that can be applied in tax disputes. At the end of this course, the student; will have learned the legal remedies that can be resorted to in disputes that may arise regarding tax misdemeanors and tax crimes and penalties. In the course, both the theoretical and the implementation of the relevant legislation will be discussed in detail.
Course Learning Outcomes The students who succeeded in this course;
  • Have an advanced level of basic theoretical knowledge related to the field of finance in order to obtain the practical gains.
  • Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it.
Course Content Basic concepts and institutions of tax law, the elimination of tax receivables, durations, tax offenses and penalties, remedies, tax jurisdiction, the development of tax jurisdiction in Turkey, the structure and functioning of the tax judiciary institutions, tax judicial procedure and functioning.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 The concept of Misdemeanor and Crime in general. Differences between Misdemeanors and Offenses. Scope of Tax Criminal Law
2 Tax Misdemeanors and Types: Tax Loss, General Irregularity and Special Irregularity
3 Tax Crimes and Types: Smuggling Crime, Violation of Tax Privacy Crime, Private Affairs of Taxpayers crime of doing
4 In Tax Crimes; Merger, Affiliate and Recurrence
5 Tax Disputes / Types of Disputes: Disputes at the stages of Imposition, Notification, Accrual and Collection
6 Tax Disputes / Remedies for Disputes: Administrative and Judicial Remedies
7 Resolution of Tax Disputes by Administrative (Peaceful) Means: Reconciliation, Correction of Errors, Referring to Higher Authorities Application
8 Judicial Resolution of Tax Disputes and Turkish Judicial System
9 General Information on Tax Jurisdiction: Principles Dominating the Tax Jurisdiction Law
10 Tax Judgment Procedure: Filing and Results of Tax Cases, Process of Hearing the Case, Proof and Evidence
12 Timeframes in Tax Judgment
13 Case Studies with Administrative and Judicial Decisions


Course Book 1. Mehmet Yüce, Vergi Yargılama Hukuku, Ekin Kitabevi, 2019
2. Mehmet Yüce, Vergi Dava Rehberi, Ekin Kitabevi, 2017
3. N. Edizdoğan-M. Taş-Ali Çelikkaya, Vergi Ceza ve Yargılama Hukuku,Bursa, 2007
4. Doğan Şenyüz, Vergi Ceza Hukuku, Bursa: Ekin Kitabevi, 2011
5. Ahmet Erol, Vergi Uyuşmazlıkları ve Çözüm Yolları, Adalet Yayınevi, 2021

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation 1 10
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 50
Toplam 3 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Skills to understand, compare and paraphrase the basic concepts of law as a jurist following common principles of law.
2 Skills to solve problems using a critical point of view when necessary , to determine and analyse the theoretical and implementation problems of law
3 Contribution to understanding, planning, exercising and coordinating the functionss of law, by explaining and practising
4 Skills to understand the strategic, tactical and practical sides of public law.
5 Skills to understand the local, national, international, universal and supranational sides of public law
6 Skills to understand the modern methods and differences of law
7 Skills to participate in/inter disciplinary group works successfully
8 Skills to adopt open minded behaviors in the way of learning and attempting
9 Skills to assimilate and carry the rules of ethics and profession within the framework of social responsibility
10 Skills to use Turkish efficiently in writing and speaking, and have the communication talent that is required by a law related career
11 Skills to approach critically and creatively on the legal and social problems in terms of rule of law and ideal of justice
12 Skills to understand and practice the national and international sides of law through case law and judicial implementations
13 Skills to prepare/present a written or oral academic study within the framework of acedemic ethic and rules
14 Skills to use vocational information technologies efficiently in solving legal problems
15 Skills to reinforce knowledge of foreign languages and command of legal terminolgy

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 1 48 48
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Homework Assignments 1 25 25
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 30 30
Prepration of Final Exams/Final Jury
Total Workload 103