At the end of this course, the students; 1) Will have the notion of tax law. 2) Will be well informed about the general principles of tax law, legislation about taxes, and will be able to analyse these subjects.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
COURSE CONTENTS
WEEK
TOPICS
1st Week
Introduction, Tax Concepts and Basic Principles, Characteristics of Tax Laws
2nd Week
Sources of Tax Law
3rd Week
Taxation Process-1 (Assessment and Assessment Procedures, Notification and Notification Procedures)
Analyzation of Taxes on Wealth and Wealth Transfer
14th Week
Analyzation of Taxes on Expenditures
RECOMENDED OR REQUIRED READING
Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara, Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara. Karakoç, Yusuf: Genel 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. 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 Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Lecture,Case Study,Presentation
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
1
1
Preparation for Quiz
3
6
18
Individual or group work
14
4
56
Preparation for Final exam
7
7
49
Course hours
14
3
42
Preparation for Midterm exam
7
6
42
Laboratory (including preparation)
Final exam
1
1
1
Homework
Total Workload
209
Total Workload / 30
6,96
ECTS Credits of the Course
7
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)