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) Explain the fundamentals of tax law. 2) Explain the historical development of tax law. 3) Identify the place of tax law in the law system. 4) Define the relations of tax law with other branches of law. 5) Identify the sources of the rules concerning taxation. 6) Question whether these sources are binding or not. 7) Explain the parties of taxation, their rights and duties and the rules governing the birth and termination of tax liability. 8) Identify the nature of tax obligation and who the tax payers are. 9) Identify the birth and termination of tax liability. 10) Define the rules concerning the collection of tax debt by force and the protection of tax assets. 11) Explain the regulations concerning tax dispute settlements, tax offences and penalties. 12) Explain tax offences and their penalties. 13) Explain the general principles of regulations concerning tax dispute settlements between the tax departments and the tax payer. 14) Explain the regulations concerning tax dispute settlements through the Courts.
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 & Basic Principles and Concepts 2nd Week Sources of Tax Law 3rd Week Taxation Procedure 4th Week Tax Audit and Methods of Tax Audit 5th Week Tax Crimes and Penalties 6th Week Administrative Solutions of Tax Affairs 7th Week Tax Appeals 8th Week Midterm Exam 9th Week Examine of Income Tax - Income, Define of Tax Base, Forms of Liabilities 10th Week Examine of Income Schedules,Income Tax Return and Taxation 11th Week Corporation Tax 12th Week Taxes on Wealth and Taxes on Wealth Transfers 13th Week Taxes on Expenditures (Value Added Tax) 14th Week Taxes on Expenditures (other expenditures taxes) 15th Week Final
RECOMENDED OR REQUIRED READING	Akdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara. Öncel, Mualla-Kumrulu, Ahmet - Çağan, Nami, Vergi Hukuku. Ankara. Oktar, Ateş, Vergi Hukuku, İstanbul. Kırbaş, Sadık, Vergi Hukuku, Ankara. Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, 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. 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 Kanunları, Yargı Kararları, Genel Tebliğler
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Other
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 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