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MLY2000 | Tax Law | 3+0+0 | ECTS:4 | Year / Semester | Spring Semester | Level of Course | First Cycle | Status | Elective | Department | DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS | Prerequisites and co-requisites | None | Mode of Delivery | | Contact Hours | 14 weeks - 3 hours of lectures per week | Lecturer | Doç. Dr. Nagihan BİRİNCİ | Co-Lecturer | PROF. DR. Cemil RAKICI, | 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. | 1,4 | 1, | LO - 2 : | understand the general principles of tax law. | 1,4 | 1, | LO - 3 : | resolve some exercises related with the general principles of tax law. | 1,4 | 1, | LO - 4 : | comment about general principles of tax law. | 1,4 | 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 | Science of law in general and tax law | | Week 2 | The development of tax law | | Week 3 | References of tax law | | Week 4 | Applications of tax laws | | Week 5 | Taxation procedure in general
| | Week 6 | Taxation procedure in general | | Week 7 | Obligations of taxpayer | | Week 8 | Rights of taxpayer | | Week 9 | Mid-term exam | | Week 10 | Tax crime and offence in general | | Week 11 | Penalties for tax offences in Turkish Tax System | | Week 12 | Penalties for tax offences in Turkish Tax System
| | Week 13 | The structure of Turkish tax authority | | Week 14 | Tax audit | | Week 15 | Tax judgment | | Week 16 | End-of-term exam | | |
1 | Pehlivan, O. 2013; Vergi Hukuku, Derya Kitabevi, Trabzon | | |
1 | Senyüz, D. vd. 2013, Vergi Hukuku, Yaklasim Yayinlari, Ankara | | 2 | Bilici, N. 2013, Vergi Hukuku, Seçkin Kitabevi, Ankara | | 3 | Bayrakli, H. H. 2013; Genel Vergi Hukuku, Afyon | | |
Method of Assessment | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | Mid-term exam | 9 | 18/04/2024 | 1 | 50 | End-of-term exam | 16 | 13/06/2024 | 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 | 3 | 14 | 42 | Laboratuar çalışması | 0 | 0 | 0 | Arasınav için hazırlık | 4 | 4 | 16 | 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 | 6 | 3 | 18 | Dönem sonu sınavı | 1 | 1 | 1 | Diğer 1 | 0 | 0 | 0 | Diğer 2 | 0 | 0 | 0 | Total work load | | | 120 |
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