ECTS - Tax Law
Tax Law (LAW322) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Law | LAW322 | 4 | 0 | 0 | 4 | 5 |
| Pre-requisite Course(s) |
|---|
| - |
| Course Language | Turkish |
|---|---|
| Course Type | N/A |
| 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 Lecturer(s) |
|
| 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;
|
| 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 | ||
| 1 | Skills to understand, compare and paraphrase the basic concepts of law as a jurist following common principles of law. | X | ||||
| 2 | Skills to solve problems using a critical point of view when necessary , to determine and analyse the theoretical and implementation problems of law. | X | ||||
| 3 | Contribution to understanding, planning, exercising and coordinating the functionss of law, by explaining and practising. | X | ||||
| 4 | Skills to understand the strategic, tactical and practical sides of private and public law. | X | ||||
| 5 | Skills to understand the local, national, international, universal and supranational sides of private and public law. | X | ||||
| 6 | Skills to understand the modern methods and differences of law. | X | ||||
| 7 | Skills to participate in/inter disciplinary group works succesfully. | X | ||||
| 8 | Skills to adopt open minded behaviors in the way of learning and attempting. | X | ||||
| 9 | Skills to assimilate and carry the rules of ethics and profession within the framework of social responsibility | X | ||||
| 10 | Skills to use Turkish efficiently in writing and speaking, and have the communication talent that is required by a law related career. | X | ||||
| 11 | Skills to approach critically and creativly on the legal and social problems in terms of rule of law and ideal of justice. | X | ||||
| 12 | Skills to understand and practice the national and international sides of law through caselaw and judical implementations. | X | ||||
| 13 | Skills to prepare/present a written or oral academic study within the framework of acedemic ethic and rules. | X | ||||
| 14 | Skills to use vocational information technologies efficiently in solving legal problems. | X | ||||
| 15 | Skills to reinforce knowledge of foreign languages and command of legal terminolgy. | X | ||||
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 | ||