ECTS - Tax Law

Atılım University - ECTS INFORMATION GUIDE

Tax Law (LAW322) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Tax Law LAW322 6. Semester 4 0 0 4 5
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Compulsory Departmental Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer, Drill and Practice.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Mustafa Akkaya
  • Research Assistant Zeynep Müftüoğlu
Course Assistants
Course Objectives The main objective of the cource is to teach the components and basic characteristics of taxing power and the sort of taxations among Turkish Tax Law System
Course Learning Outcomes The students who succeeded in this course;
  • - analyse the taxation process
  • - solve the disputes arising from the usage of taxation power
  • - effectivly get involved in the taxation transactions of Turkish Taxation System
  • - criticize the flaws of the taxation system
  • - give examples to the necessities of an ideal taxation system
Course Content Taxation relations, taxing process, enforcement law of taxation, settlement of tax disputes, taxes on revenue, wealth and expenses.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Definition, scope, souces of tax law and interpratation of tax law concepts ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
2 The limitations of taxation power drawn by rule of law and social state principles ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
3 Meaning of “tax payer and liability” terms, entitlement, representation and concatenation in tax law ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
4 Taxing process ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
5 Provisions to end tax duty ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
6 Enforcement law of taxation, ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
7 Dispute settlement in tax law, crime and punisments of tax law ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
8 midterm
9 Elements of revenue tax, “generating” conception, sorts of duties in revenue tax ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
10 Taxation process and sorts of revenue elemen ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
11 Corporate tax ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
12 Property tax, inheritance and gift tax ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
13 ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 21. Bası, Turhan Kitabevi, Ankara, 2012 ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
14 Motor vehicles tax, value added tax (VAT) ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
15 General Review
16 Final Exam

Sources

Course Book 1. ÖNCEL, Mualla; KUMRULU, Ahmet; ÇAĞAN, Nami, Vergi Hukuku Gözden Geçirilmiş, Değişiklikler İşlenmiş 25. Bası, Turhan Kitabevi, Ankara, 2017
Other Sources 2. BİLİCİ, Nurettin, Vergi Hukuku, 28. Baskı, Seçkin Yayınları, Ankara, 2012

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 60
Toplam 2 100
Percentage of Semester Work 40
Percentage of Final Work 60
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

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 4 64
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 5 3 15
Presentation/Seminar Prepration
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 6 4 24
Prepration of Final Exams/Final Jury 6 4 24
Total Workload 127