ECTS - The Implementation of Taxation Norms
The Implementation of Taxation Norms (KMH602) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| The Implementation of Taxation Norms | KMH602 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective Courses |
| Course Level | Ph.D. |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | . |
| Course Lecturer(s) |
|
| Course Objectives | The main aim of the course is to characterize the private law contracts and other private law transactions that give rise to the taxable event from a tax perspective; determining the principles and rules regarding the interpretation of tax norms, in this context, the theory of interpretation in general, and the framework of interpretation in tax law in particular; It is to gain the ability to determine the taxable event and to solve the problems related to the application of tax norms by transferring different approaches regarding the accountability of tax-motivated private law contracts and transactions in tax law. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | The process of the implementation taxation norms and tax law methodology; principles and rules about the implementation of taxation norms; the rules that bring private law institutions into existence and their place among the entire law system. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Norms and Implementation Process of Norms-Legal Methodology | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016 |
| 2 | Interaction and Boundaries in the Process of Determining the Fact and Making Sense of the Norm | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 3 | Fact Detection and Limits in Detection | Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı Yayın No: 1987/ 288, Ankara, 1987. |
| 4 | Meaning of Norm: Interpretation; Interpretation Theory | Vergi Hukukunda Ekonomik Yaklaşım, Mustafa AKKAYA, Ankara, 2015. Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı |
| 5 | Features and Limits of Interpretation in Tax Law | Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı, özellikle ilk 65 sayfa) Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007 |
| 6 | Tax Law's Reaction to Efforts to Influence Tax Debt:-Economic Approach | Vergi Hukukunda Ekonomik Yaklaşım, Mustafa AKKAYA, Ankara, 2015. Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı |
| 7 | Economic Approach-Economic Analysis and Its Limits | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016 Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 8 | The Admissibility of Subsidiary Transactions by the Tax Administration in the Application of Tax Norms | Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı Yayın No: 1987/ 288, Ankara, 1987. |
| 9 | Tax-motivated Private Law Transactions- Collusion-Veiling | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 10 | Position of Conditional and Invalid Private Law Transactions in Tax Law | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 11 | Taxability of the Provisions Regarding the Transfer of Tax Duty in Private Law Contracts | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016 Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 12 | The Taxability of Cancellation of Private Law Agreements with Retrospective Effect (Annulment-Annulment) | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 13 | Application of Tax Norms in Judicial Decisions-Judicial Judgment-Tax Judgment | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 14 | The Effect of Changes in Tax Laws and Legal Regulations Creating Tax Amnesty Effects on Private Law Relations | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016 |
| 15 | Property Rights - Taxation Relationship | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 16 | Genel Sınav |
Sources
| Course Book | 1. Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016.. |
|---|---|
| 2. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. | |
| 3. Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı, özellikle ilk 65 sayfa) | |
| 4. Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 20 |
| Presentation | 1 | 20 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 60 |
| Final Exam/Final Jury | - | - |
| Toplam | 3 | 100 |
| Percentage of Semester Work | 1 |
|---|---|
| Percentage of Final Work | 99 |
| 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 | Improves the knowledge of concepts, institutions and methods in the field of Public Law at the level of expertise. | X | ||||
| 2 | Makes original definitions and qualifications about legal concepts and methods. | X | ||||
| 3 | To analyze and evaluate the problems of public law relations by using the information obtained, reaches new and original results and thoughts. | X | ||||
| 4 | Evaluates an existing or a new concept or institution in the field of Public Law with a new thought, approach and method. | X | ||||
| 5 | Have the ability to understand and process the national and international dimensions of law by following court jurisprudence and practices. | X | ||||
| 6 | Have the ability to diagnose and solve public law problems. | X | ||||
| 7 | Gains original perspective in the field of public law. | X | ||||
| 8 | Has the ability to conduct research in the field of Public Law and to produce an original scientific work. | X | ||||
| 9 | Gains the ability to make oral and written presentations in accordance with academic and ethical rules. | X | ||||
| 10 | Establishes an effective communication in defending his / her original views and showing his competence in the field of public law issues. | X | ||||
| 11 | Has the ability to solve current legal problems within the framework of contemporary legal approaches. | X | ||||
| 12 | It contributes to the establishment and implementation of legal and academic ethical rules. | X | ||||
| 13 | It contributes to the establishment of the awareness of law and justice in the society and the process of sustaining it. | X | ||||
| 14 | Students will have the ability to interact effectively by using strategic decision-making processes in solving problems arising from legal theory and practice and affecting social life. | X | ||||
| 15 | It contributes to the theory and practice of law by publishing at least one scientific article in the field of Public Law in national or international refereed and / or reputable journals. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | 7 | 5 | 35 |
| Project | |||
| Report | |||
| Homework Assignments | 1 | 12 | 12 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | 1 | 5 | 5 |
| Total Workload | 100 | ||