TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	1
SEMESTER	First Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Professor Abdurrahman Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) will be able to analyze and evaluate the scope and application of the Tax Procedure Law, 2) will learn the functioning of the Turkish Tax System, 3) Will learn taxation rules, 4) will learn and practice taxes on income, wealth and wealth transfer, expenditures 5) Will be able to discuss and practice the issues about taxation, 6) Will be able to develop suggestions.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	Concepts and Principles of Tax, Characteristics and Limitations of Tax Law Resources of Tax Law, Fundamentals of Taxation Process Tax Assesment and Assesment Procedures and Declarations Tax Accruals and Collections, Finalization of Tax and Penalty Duration and Declaration in Tax Law Tax Audit and its Procedures Tax Offences and their scope Mid-term examination Disputes on tax issues and related solutions Resolution of tax disputes through judicial phase Examination of income tax Examination of corporate tax The scope and legal characteristics of fortune and fortune transfer The scope and legal characteristics of expenditure tax
COURSE DEFINITION	This course focuses on the analysis of taxation cases regarding tax procedure law. The concepts related to taxation, the steps of taxation process, declarations, documents, registration system, valuation and tax penalty are covered in this course.
COURSE CONTENTS
RECOMENDED OR REQUIRED READING	Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara. Öncel, Mualla- Kumrulu, Ahmet ? Çağan, Nami, 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. Başpınar, Ahmet, Tax Law&Turkish Tax System, Ankara. Derdiyok, Türkmen, The Turkish Taxation System, Ankara. Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul. Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi, Yaklaşım Dergisi, Muhasebe ve Vergi Uygulamaları Dergisi, Bakış Dergisi. Vergi Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Quiz 1 10 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz 1 3 3 Individual or group work 14 8 112 Preparation for Final exam 1 40 40 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 3 3 Homework 2 40 80 Total Workload 303 Total Workload / 30 10,1 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No