| 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) Make analysis and evaluations about the scope and applications of Tax Procedure Law.
2) Will learn the functioning of the Turkish Tax System,
3) Learn the rules of taxing
4) Income, wealth and wealth transfer, will learn and apply taxes on expenditures,
5) Able to discuss topics, develop applications
6) Able to make suggestions
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| 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 | | WEEK | TOPICS |
|---|
| 1st Week | Concepts and Principles of Tax, Characteristics and Limitations of Tax Law | | 2nd Week | Resources of Tax Law, Fundamentals of Taxation Process | | 3rd Week | Tax Assesment and Assesment Procedures and Declarations | | 4th Week | Tax Accruals and Collections, Finalization of Tax and Penalty | | 5th Week | Duration and Declaration in Tax Law | | 6th Week | Tax Audit and its Procedures | | 7th Week | Tax Offences and their scope | | 8th Week | Mid-term examination | | 9th Week | Disputes on tax issues and related solutions | | 10th Week | Resolution of tax disputes through judicial phase | | 11th Week | Examination of income tax | | 12th Week | Examination of corporate tax | | 13th Week | The scope and legal characteristics of fortune and fortune transfer | | 14th Week | The scope and legal characteristics of expenditure tax |
|
| RECOMENDED OR REQUIRED READING | Vergi Hukuku ve Türk Vergi Sistemi, Abdurrahman Akdoğan, Gazi Kitabevi, Ankara |
| 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 | 1 | 1 | | Preparation for Quiz | 1 | 4 | 4 | | Individual or group work | 14 | 8 | 112 | | Preparation for Final exam | 1 | 13 | 13 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 10 | 10 | | Laboratory (including preparation) | | | | | Final exam | 1 | 1 | 1 | | Homework | 4 | 30 | 120 | | Quiz | 1 | 1 | 1 | | Total Workload | | | 304 |
|---|
| Total Workload / 30 | | | 10,13 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
