At the end of this course, the students; 1) Define the relations of tax law with other branches of law. 2) Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability. 3) Identify the nature of tax obligation and who the tax payers are. 4) Identify the birth and termination of tax liability. 5) Define the rules concerning the collection of tax debt by force and the protection of tax assets. 6) Explain the regulations concerning tax dispute settlements, tax offences and penalties.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION
COURSE CONTENTS
WEEK
TOPICS
1st Week
The topic of tax law, resources, time and place in terms of taxation implementation
2nd Week
The parties to the tax (Tax Administration-payers)
3rd Week
Events lead to tax, calculation, notification and collection
4th Week
Auditing, durations
5th Week
Preservation of tax receivables
6th Week
Tax disputes and resolution
7th Week
Tax offenses and penalties
8th Week
Midterm exam
9th Week
Turkish taxation system
10th Week
Income tax
11th Week
Corporate Tax
12th Week
Value added Tax, Special Consumption tax
13th Week
Customs tax, stamp tax, Bank procedure tax
14th Week
Wealth through taxes (motor vehicles, real estate, probate and inheritance tax)
RECOMENDED OR REQUIRED READING
Abdurrahman Akdoğan: Vergi Hukuku ve Türk Vergi Sistemi, 13. Baskı, Ankara 2017. S. Ateş Oktar: Vergi Hukuku, 12. Baskı, İstanbul, 2017.
