ECTS - Tax Law I
Tax Law I (MLY325) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Law I | MLY325 | 5. Semester | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion. |
| Course Lecturer(s) |
|
| Course Objectives | |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Tax concept; sources of tax law; constitutional principles of taxation; parties of taxation, taxation process and taxation transactions, tax misdemeanours and penalties. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Place of Tax Law in the Whole of Law, Subject, Sections | Reading Related Places in Basic Sources |
| 2 | Sources of Tax Law; Primary Source-Secondary Source Distinction, Sources Arising from the Legislative Body, Sources Arising from the Executive Body, Sources Arising from the Judicial Body, Other Sources | Reading Related Places in Basic Sources |
| 3 | Sources from the Executive Branch, Sources from the Judicial Branch, Other Sources | Reading Related Places in Basic Sources |
| 4 | Application of Tax Laws; In terms of Time, Place and Meaning. Tax Havens | Reading Related Places in Basic Sources |
| 5 | Taxation Process; Parties to the Tax Debt Relationship | Reading Related Places in Basic Sources |
| 6 | Tax Debt arising; Tax Event, Tax Assessment (Calculation), Notification and Accrual of Tax | Reading Related Places in Basic Sources |
| 7 | Termination of Tax Debt | Reading Related Places in Basic Sources |
| 8 | Periods and Statute of Limitations in Tax Law, | Reading Related Places in Basic Sources |
| 9 | Midterm Exam | |
| 10 | The Concept of Misdemeanour and Crime in General, Differences Between Misdemeanours and Crimes, Scope of Tax Criminal Law | Reading Related Places in Basic Sources |
| 11 | Examination of the Elements of Special Irregularity Misdemeanour | Reading Related Places in Basic Sources |
| 12 | General Explanations and Rules on Tax Offences and Penalties; Punishment Procedure of Offences | Reading Related Places in Basic Sources |
| 13 | Types of Tax Offences: Smuggling Offence, Tax Privacy Violation Offence, Taxpayers' Private Affairs Offence | Reading Related Places in Basic Sources |
| 14 | Merger, Participation and Repetition in Tax Offences: Unification of Offences and Unification of Penalties; Repetition and Types of Repetition; Participation and Types | Reading Related Places in Basic Sources |
| 15 | General Review | |
| 16 | Final Exam |
Sources
| Course Book | 1. Erdoğan ÖNER, Vergi Hukuku, 13. Baskı, Şubat 2022, Ankara: Seçkin Yayıncılık |
|---|---|
| 2. Murat Batı, Vergi Hukuku, 3.Baskı, Eylül 2023, Seçkin Yayıncılık | |
| 3. Nurettin BİLİCİ, Vergi Hukuku, 51.Baskı, 2021, Ankara: Savaş Yayınevi | |
| 4. Mualla ÖNCEL-Cenker GÖKER-Ahmet KUMRULU-Nami ÇAĞAN, 29. Baskı,2020, Ankara: Turhan Kitabevi |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | X | ||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | X | ||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | X | ||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | X | ||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | X | ||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | 1 | 10 | 10 |
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 1 | 32 | 32 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 40 | 40 |
| Total Workload | 150 | ||