TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	-
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.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	absent
COURSE DEFINITION	The course will examine basic principles and rules related tax law and their practices.
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 Midterm exam 9th Week Disputes on tax issues and related solutions 10th Week Resolution of tax disputes through judicial phase 11th Week Examine of the Income Tax 12th Week Examine of the Corporation Tax 13th Week The scope and legal characteristics of Wealth and Wealth Transfer 14th Week The scope and legal characteristics of expenditure tax 15th Week Final
RECOMENDED OR REQUIRED READING	(1) Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara, (2) Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara. (3) Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara. (4) Kırbaş, Sadık, Vergi Hukuku, Ankara. (5) Erginay, Akif, Vergi Hukuku-İlkeler, Vergi Tekniği, Türk Vergi Sistemi, Ankara. (6) Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara, (7) Bilici, Nurettin, Vergi Hukuku, Ankara. (8) Karakoç, Yusuf: Genel Vergi Hukuku, Ankara. (9) Derdiyok, Türkmen, The Turkish Taxation System, Ankara. (10) Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul. (11) Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara. (12) Vergi Dünyası Dergisi, (13) Maliye Dergisi, (14) Vergi Sorunları Dergisi, (15) Yaklaşım Dergisi, (16) Mali Pusula Dergisi, (17) Maliye Postası Dergisi, (18) Vergi Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Questions/Answers,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
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No