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| MLY5621 | Tax Disputes and Resolution | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring 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 RAKICI | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | Researching and learning how tax disputes are resolved in our country and in other countries |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Be able to develop the ability of scientific analysis and evaluation related to tax law. | 2,8 | 2,3,5,6, | | PO - 2 : | Be able to interpret tax application results | 2,8 | 2,3,5,6, | | PO - 3 : | Be able to define taxation processes and concepts. | 1 | 1, | | PO - 4 : | It can direct the legislation by integrating theory and practice. | 3,5 | 1,2, | | 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 | | |
| Examining and interpreting the rules and methods related to tax disputes and their administrative and judicial solutions. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Tax Dispute | | | Week 2 | Tax Dispute Reasons | | | Week 3 | Tax Judgement | | | Week 4 | Tax Judicial Independence | | | Week 5 | Administrative Reasons | | | Week 6 | Legal Reasons | | | Week 7 | Taxpayer's Reasons | | | Week 8 | Evaluation | | | Week 9 | Midterm Exam | | | Week 10 | Administrative-Judicial Solution Distinction | | | Week 11 | Regret and the Institution of Correction | | | Week 12 |
Compromise | | | Week 13 | Institution of Discount in Punishment | | | Week 14 | General Evaluation | | | Week 15 | General Evaluation | | | Week 16 | Final Exam | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 20 | | Presentation | 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 | 16 | 48 | | Sınıf dışı çalışma | 3 | 16 | 48 | | Arasınav için hazırlık | 15 | 1 | 15 | | Arasınav | 20 | 1 | 20 | | Uygulama | 20 | 1 | 20 | | Ödev | 3 | 6 | 18 | | Dönem sonu sınavı için hazırlık | 40 | 1 | 40 | | Dönem sonu sınavı | 3 | 1 | 3 | | Diğer 1 | 3 | 1 | 3 | | Diğer 2 | 10 | 1 | 10 | | Total work load | | | 225 |
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