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| MLY5050 | Tax Procedural Law | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Tayyip YAVUZ | | Co-Lecturer | Prof.Dr. Cemil Rakıcı | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course is aimed to teach knowledge of tax laws, general principles of taxation and basic concepts of taxation |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | learn taxpayer's duties and making up a document. | 1 | 1, | | PO - 2 : | understand concepts about tax law. | 1 | 1, | | PO - 3 : | learn how tax auditing could be done. | 1 | 1, | | PO - 4 : | evaluate tax procedure law. | 1,5 | 2,3,5, | | PO - 5 : | offer suggestion that will strengthen tax procedure law. | 2,10 | 2,3,5, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Structure of taxation, classification of taxation, general concepts of taxation and tax law: Tax administration, tax liability, tax ratio, tax schedule, tax return, tax base, tax code, tax burden, tax controversies, tax deduction, tax exemption, tax avoidance, tax evasion. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | General information about tax law | | | Week 2 | Branches and sources of tax law | | | Week 3 | The implementation of tax laws | | | Week 4 | Tax sides | | | Week 5 | The subject of taxes | | | Week 6 | Tax events lead | | | Week 7 | Exemptions and reduction | | | Week 8 | Tax base and schedule | | | Week 9 | Mid-term exam | | | Week 10 | Bed, notification and assessment of tax | | | Week 11 | Presentation | | | Week 12 | Elimination of the tax receivables | | | Week 13 | Tax law and the limitation periods | | | Week 14 | Tax administration and to learn | | | Week 15 | Tax crime and punishment | | | Week 16 | End-of-term exam | | | |
| 1 | Kırbaş, S., 1998, Vergi Hukuku, Siyasal Yayını. | | | |
| 1 | Öncel, M., Kumrulu, A., Çağan, N.,2005, Vergi Hukuku, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 20 | | Oral exam | 13 | | 1 | 30 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 1 | 2 | | Ödev | 3 | 2 | 6 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 225 |
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