ECTS - Tax Law II
Tax Law II (MLY326) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Law II | MLY326 | 6. Semester | 3 | 0 | 0 | 3 | 7 |
| 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, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | This course aims to give basic information about the legal procedure according to which public receivables will be collected and tax procedural law. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | The concept and basic problems of enforcement law; principles of tax enforcement law; legal nature of public receivables; payment order in tax receivables: time, place, form, proof of payment, offsetting; deferment, postponement and delay increase; enforcement proceedings in tax enforcement law: foreclosure proceedings, proceedings by way of foreclosure of collateral, bankruptcy proceedings, administrative remedies of tax disputes, judicial remedies of tax disputes, tax jurisdiction law, tax jur |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Scope of Public Receivables (Principal, Accessory, Provision for Public Service, Follow-up Expenses, etc.) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 2 | Characteristics of Public Receivables (Source, Parties, Legal Status) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 3 | Ways to Protect Public Receivables (Goods Declaration, Guarantee, Precautionary Seizure, Precautionary Accrual) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 4 | Payment of Public Receivables, Situations That Extend Payment Periods | Reading Relevant Sections in Basic and Auxiliary Resources |
| 5 | Postponement of Payment of Public Receivables, Delay Fee and Delay Interest | Reading Relevant Sections in Basic and Auxiliary Resources |
| 6 | Forced Collection of Public Receivables | Reading Relevant Sections in Basic and Auxiliary Resources |
| 7 | Situations that terminate public receivables other than payment and compulsory collection (Prescription, Cancellation, Clearing and Offset, Error Correction and Financial Amnesty) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 8 | Midterm | |
| 9 | Tax Disputes / Disputes and Remedies | Reading Relevant Sections in Basic and Auxiliary Resources |
| 10 | Temel ve Yardımcı Kaynaklarda İlgili Yerlerin Okunması | Reading Relevant Sections in Basic and Auxiliary Resources |
| 11 | Temel ve Yardımcı Kaynaklarda İlgili Yerlerin Okunması | Reading Relevant Sections in Basic and Auxiliary Resources |
| 12 | Principles Governing Tax Trial Law | Reading Relevant Sections in Basic and Auxiliary Resources |
| 13 | Opening of Tax Cases and Their Results, Case Hearing Process | Reading Relevant Sections in Basic and Auxiliary Resources |
| 14 | Application (Legal) Remedies Against Judicial Decisions (Objection, Correction of Decision, Appeal | Reading Relevant Sections in Basic and Auxiliary Resources |
| 15 | Applications Against Judicial Decisions (Other Applications) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 16 | Final Exam |
Sources
| Course Book | 1. Prof Dr Mehmet YÜCE ( 2019, Vergi Yargılama Hukuku, Ekin Basım YayınBinnur ÇELIK, |
|---|---|
| 2. 2. Kamu Alacaklarının Takip ve Tahsil Hukuku ( Vergi İcra Hukuku, ), On İki Levha Yayıncılık | |
| 3. 3. Adnan GERÇEK, Kamu Alacaklarının Takip ve Tahsil Hukuku, 7. Baskı, Ekim 2023, Seçkin Yayıncılık |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 60 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 120 |
| 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. | |||||
| 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. | |||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | |||||
| 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. | |||||
| 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 | |||||
| 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. | |||||
| 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. | |||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | |||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | |||||
| 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. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 2 | 26 | 52 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | 1 | 45 | 45 |
| Total Workload | 175 | ||