At the end of this course, the students; 1) Explain the fundamentals of tax law. 2) Explain the historical development of tax law. 3) Identify the place of tax law in the law system. 4) Define the relations of tax law with other branches of law. 5) Identify the sources of the rules concerning taxation. 6) Question whether these sources are binding or not. 7) Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability. 8) Identify the nature of tax obligation and who the tax payers are. 9) Identify the birth and termination of tax liability. 10) Define the rules concerning the collection of tax debt by force and the protection of tax assets. 11) Explain the regulations concerning tax dispute settlements, tax offences and penalties. 12) Explain tax offences and their penalties. 13) Explain the general principles of regulations concerning tax dispute settlements between the tax departments and the tax payer. 14) Explain the regulations concerning tax dispute settlements through the Courts.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
The course will examine the basic principles of tax law, tax concepts and institutions, taxation procedure, tax audit, tax crimes and penalties, tax appeals, Turkish tax system and practice.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Introduction & Basic Principles and Concepts
2nd Week
Sources of Tax Law
3rd Week
Taxation Procedure
4th Week
Tax Audit and Methods of Tax Audit
5th Week
Tax Crimes and Penalties
6th Week
Administrative Solutions of Tax Affairs
7th Week
Tax Appeals
8th Week
Midterm Exam
9th Week
Examine of Income Tax - Income, Define of Tax Base, Forms of Liabilities
10th Week
Examine of Income Schedules,Income Tax Return and Taxation
11th Week
Corporation Tax
12th Week
Taxes on Wealth and Taxes on Wealth Transfers
13th Week
Taxes on Expenditures (Value Added Tax)
14th Week
Taxes on Expenditures (other expenditures taxes)
RECOMENDED OR REQUIRED READING
Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara. Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami - Göker, Cenker, Vergi Hukuku, Ankara. Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara. Kırbaş, Sadık, Vergi Hukuku, Ankara. Erginay, Akif, Vergi Hukuku-İlkeler, Vergi Tekniği, Türk Vergi Sistemi, Ankara. Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara. Bilici, Nurettin, Vergi Hukuku, Ankara. Karakoç, Yusuf: Genel Vergi Hukuku, Ankara. Derdiyok, Türkmen, The Turkish Taxation System, Ankara. Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul. Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara. Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi, Yaklaşım Dergisi, Mali Pusula Dergisi, Maliye Postası Dergisi, Vergi Kanunları, Yargı Kararları, Genel Tebliğler
