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| MLY2000 | Tax Law | 3+0+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMICS | | 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 | PROF. DR. Osman PEHLİVAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to give information about tax laws, general principles of taxation and basic concepts of taxation. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | learn the principles of tax law, tax administration, taxation power, tax crimes and tax jurisdiction. | 1,6,7 | 1, | | LO - 2 : | understand the general principles of tax law. | 1,6,7 | 1, | | LO - 3 : | resolve some exercises related with the general principles of tax law. | 1,6,7 | 1, | | LO - 4 : | comment about general principles of tax law. | 1,6,7 | 1, | | LO - 5 : | evaluate the harmonization of Turkish tax law principles with EU. | 1,6,7 | 1, | | 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), LO : Learning Outcome | | |
| Taxation: classification, concepts of taxation, structures of taxation, Turkish tax system, Turkish tax laws: personal income tax law, corporation tax law, value added tax (VAT) law, expenditure taxes, general principles of taxation, techniques of taxation. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Place of tax law in the legal system and its subject and sources | | | Week 2 | The concepts with regard to taxation, Reasons for the termination of tax debts, Taxation procedures | | | Week 3 | Tax charges and penalties, Tax administration and duties, Solution of tax disputes | | | Week 4 | Income tax, Income concept, Tax payer and subject of income tax | | | Week 5 | Commercial earnings, Commercial activity and its features, Finding and taxation of commercial earning | | | Week 6 | Taxation of incomes from agriculture and Wages | | | Week 7 | Taxation of income from liberal profession, real estate capital of the annuity and other earnings and revenue | | | Week 8 | Levy and collection of income tax | | | Week 9 | Mid-term exam | | | Week 10 | Tax payer and subject of corporation tax, Finding of corporation tax basis | | | Week 11 | corporation tax declaration and its levy and payment | | | Week 12 | Taxation of real estate tax, Inheritance and gift tax and Motor vehicles tax | | | Week 13 | Subject, tax payer and responsible of value added tax (VAT), Tax breed event in the VAT | | | Week 14 | Exceptions of VAT, Basis and rate of VAT | | | Week 15 | Special Consumption tax-Expenditure taxes-Stamp tax-Tax and fees belong to municipalities | | | Week 16 | End-of-term exam | | | |
| 1 | PEHLİVAN, O.2020 ;Vergi Hukuku - Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi,Trabzon | | | |
| 1 | ÖNCEL, M. - KUMRULU,A.- ÇAĞAN, N.2006;Vergi Hukuku,Turhan Kitabevi, Ankara | | | 2 | BİLİCİ, N.2005;Vergi Hukuku, Seçkin Yayınları, Ankara | | | 3 | ŞENYÜZ, D.2003;Türk Vergi Sistemi, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04.2022 | 1 | 50 | | End-of-term exam | 16 | 06.2022 | 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 | 4 | 14 | 56 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 2 | 5 | 10 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 5 | 1 | 5 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 5 | 1 | 5 | | Total work load | | | 120 |
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