ECTS - Tax Disputes, Policy and Law
Tax Disputes, Policy and Law (KMH523) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Disputes, Policy and Law | KMH523 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Experiment. |
| Course Lecturer(s) |
|
| Course Objectives | The purpose of this cource is to examine the tax dispues and their resolution process |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | General information about taxes and tax administration; description of the tax dispute and source of the administrative act; administrative remedies used to solve tax disputes and functioning; methods for the resolution of tax disputes judicial systems; tax disputes of administrative cases, functioning, procedure, legal remedies and the results of |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Meeting and introduction. Judicial control systems applied to certain transactions tax law compliance . Adopted the system in our country . | Updated Articles |
| 2 | Administrative settlement of tax disputes . Of the applications, the impact on the right to sue | ÖNCEL-KUMRULU-ÇAĞAN, Vergi Hukuku, 23.Bsk, Ankara 2014, s. 170- 185 |
| 3 | Continuation | ÖNCEL-KUMRULU-ÇAĞAN, Vergi Hukuku, 23.Bsk, Ankara 2014, s. 170- 185 |
| 4 | Administrative cases focusing on tax disputes , the existence of a separate tax case. Composition and duties of the administrative judicial authorities in charge of tax disputes solution | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 16-59 |
| 5 | Continuation | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 16-59 |
| 6 | The scope of audits carried out by the judgment of the tax law of its own rules of civil procedure and administrative boundaries . | ÖNCEL-KUMRULU-ÇAĞAN, Vergi Hukuku, 23.Bsk, Ankara 2014, s. 185- 199 |
| 7 | Focusing on tax disputes the parties to the administrative proceedings . duration of proceedings Opening of the case . The main results of the effect of the opening of the case and the collection of revenues . | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 378- 405 |
| 8 | Focusing on the examination of tax disputes and adjudicate administrative cases . Tax judgment evidence and the burden of proof . | ÖNCEL-KUMRULU-ÇAĞAN, Vergi Hukuku, 23.Bsk, Ankara 2014, s. 199- 206; CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 885- 935 |
| 9 | Mid-term Exam | |
| 10 | The results of the decisions made in resolving tax and legal remedies | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 979-983 |
| 11 | Compliance with the relevant regulatory control of taxation law, administrative procedures , and examples of border control. | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 941-965 |
| 12 | Continuation | CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012, s. 941-965 |
| 13 | Customs duty factual disputes related to the collection properties. | Several Articles |
| 14 | Presentations | Articles |
| 15 | General Evaluation | General Evaluation |
| 16 | Final Exam |
Sources
| Other Sources | 1. ÖNCEL-KUMRULU-ÇAĞAN, Vergi Hukuku, 21.Bsk, Ankara 2012. |
|---|---|
| 2. KIRBAŞ, S, Vergi Hukuku, Siyasal Kitabevi, 19. Bsk, 2012. | |
| 3. BİLİCİ, N, Vergi Hukuku, 20, Bsk, Ankara 2008 | |
| 5. SABAN, N, Vergi Hukuku, Der yayınları, İstanbul 2004. | |
| 6. YALTI, B, Vergi Yükümlüsünün Hakları, 1. Bsk, İstanbul 2006. | |
| 7. ÜSTÜN, Ü, S, Türk Vergi Hukukunda İdarenin Takdir Yetkisi, Ankara 2007. | |
| 8. ÖZDİLER KÜÇÜK, E, Vergi Hukukunda Karineler, Adalet Yayınevi, Ankara 2011. | |
| 9. CANDAN, T, Açıklamalı İdari Yargılama Usulü Kanunu, Adalet Yayınevi, 5.Bsk, Ankara 2012. | |
| 10. CANDAN, T, Vergilendirme Yöntemleri Ve Uzlaşma, Maliye ve Hukuk yayınları, 2. Bsk, Ankara 2006. | |
| 11. CANDAN, T, Açıklamalı Amme Alacaklarının Tahsil Usulü Hakkında Kanun, Maliye ve hukuk Yayınları, 2, Bsk, Ankara 2011, | |
| 12. CANDAN, T, Vergi Suç Ve cezaları, Maliye ve Hukuk Yayınları 3. Bsk. Ankara 2010. | |
| 13. KILIÇ, K, Gümrük Uyuşmazlıkları ve Çözüm Yolları, Gümrük Kabahatleri ve Uygulaması, Ankara 2009. | |
| 14. T.C. Anayasası, 2575 sayılı Danıştay Kanunu, 2574 sayılı Bölge İdare, İdare ve Vergi Mahkemelerinin Kuruluş Görevleri Hakkında Kanun, 2577 sayılı İdari Yargılama Usulü Kanunu, 213 sayılı Vergi Usul Kanunu, 4458sayılı Gümrük Kanunu ve 6183 sayılı Amme Alac |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 10 | 5 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 10 |
| Presentation | 1 | 5 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 20 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 14 | 100 |
| Percentage of Semester Work | 40 |
|---|---|
| Percentage of Final Work | 60 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| 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 | Skills to understand, compare and paraphrase the basic concepts of law as a jurist following common principles of law. | X | ||||
| 2 | Skills to solve problems using a critical point of view when necessary , to determine and analyse the theoretical and implementation problems of law | X | ||||
| 3 | Contribution to understanding, planning, exercising and coordinating the functionss of law, by explaining and practising | X | ||||
| 4 | Skills to understand the strategic, tactical and practical sides of public law. | X | ||||
| 5 | Skills to understand the local, national, international, universal and supranational sides of public law | X | ||||
| 6 | Skills to understand the modern methods and differences of law | X | ||||
| 7 | Skills to participate in/inter disciplinary group works successfully | X | ||||
| 8 | Skills to adopt open minded behaviors in the way of learning and attempting | X | ||||
| 9 | Skills to assimilate and carry the rules of ethics and profession within the framework of social responsibility | X | ||||
| 10 | Skills to use Turkish efficiently in writing and speaking, and have the communication talent that is required by a law related career | X | ||||
| 11 | Skills to approach critically and creatively on the legal and social problems in terms of rule of law and ideal of justice | X | ||||
| 12 | Skills to understand and practice the national and international sides of law through case law and judicial implementations | X | ||||
| 13 | Skills to prepare/present a written or oral academic study within the framework of acedemic ethic and rules | X | ||||
| 14 | Skills to use vocational information technologies efficiently in solving legal problems | X | ||||
| 15 | Skills to reinforce knowledge of foreign languages and command of legal terminolgy | X | ||||
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 | 16 | 3 | 48 |
| Presentation/Seminar Prepration | 1 | 5 | 5 |
| Project | |||
| Report | |||
| Homework Assignments | 1 | 5 | 5 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 10 | 10 |
| Prepration of Final Exams/Final Jury | 1 | 10 | 10 |
| Total Workload | 126 | ||