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| MLYZ6040 | Taxation Procedures | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Third Cycle | | Status | Compulsory | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Cemil RAKICI | | Co-Lecturer | DOCTOR LECTURER TAYYİP YAVUZ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims at examining the elements of an important place in the form of taxes from the scope of the tax law and public revenues , it is analyzing the taxation process. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | be able to define basic concepts of tax law | 1 | 1, | | PO - 2 : | be able to learn the taxation process | 1 | 1, | | PO - 3 : | be able to learn the tax proceedings | 1 | 1, | | PO - 4 : | be able to explain the sources of tax law | 1,4 | 3,5,6, | | PO - 5 : | be able to learn about the tax crime and punishment | 1,5 | 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 | | |
| What is the scope of the tax law, primary and secondary sources of tax law , how does settlement of tax disputes. What are some solutions judicial and administrative ways solutions. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction and general principle of course | | | Week 2 | Definitions, scope and historical development of tax regulations | | | Week 3 | Main sources and interpretations of tax regulations | | | Week 4 | Taxation Law | | | Week 5 | Taxation power and boundries | | | Week 6 | Taxation process: Taxable event | | | Week 7 | Taxation process : determination of tax base and tax assessment | | | Week 8 | Taxation process : accrual of tax and payment | | | Week 9 | Mid-term week | | | Week 10 | Assurance of taxation | | | Week 11 | Tax misdemeanors | | | Week 12 | Tax offences and fines | | | Week 13 | Solutions to tax disputes | | | Week 14 | Tax court process -I | | | Week 15 | Tax court process -II | | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. 2020; Vergi Hukuku, Celepler Matbaacılık, Trabzon. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 30 | | In-term studies (second mid-term exam) | 12 | | 2 | 20 | | 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 | 7 | 14 | 98 | | Arasınav için hazırlık | 10 | 2 | 20 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 14 | 2 | 28 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 5 | 7 | 35 | | Total work load | | | 225 |
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