ECTS - Tax Law II
Tax Law II (KMH530) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Law II | KMH530 | 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, Question and Answer, Drill and Practice. |
| Course Lecturer(s) |
|
| Course Objectives | The main aim of the course is to reveal the interaction between especially the interdisciplinary tax law and the basic principles of other public law disciplines, tax law- constitutional law, tax law- administration law and tax law- criminal law relationship in the framework of the relationship between tax law and public law; and to provide skills for determining the reflection of these relationships in light of the decisions of the Constitutional Court, the Council of State and the Court of Cassation, and providing skills for solving the problems caused by these relationships. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | The interaction between the tax law-constitutional law relationship and tax law (constitutional taxation principles, the legality of taxes, ability-to-pay principle of taxation, and other constitutional principles, Decrees of the Council of Ministers having force of Law, the legal status of special regulatory acts of the Council of Ministers), the |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | The Principle of Legality and Its Scope in the Decisions of the Constitutional Court | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. |
| 2 | The Legibility of Decree Law as a Source to Tax Law | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. |
| 3 | The Limits of the Transfer of Power to the Council of Minister(Art 73/4, Const.) and Its Use In terms of the Taxation | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. |
| 4 | The Bindingness of the Article of 73/2 of the Constitution | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016.. |
| 5 | The Terms and Concepts of Financial Obligations In Theory and In the Decisions of the Constitutional Court and the Additional Financial Obligations(Art 167/2, Const.) | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 6 | The Principle of Non-Retroactivity in Tax Law and the Problem of the Time of Enforceability of the Statutory Administrative Acts | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 7 | The Legal Status of the General Communiques and the Special Notices of Tax Status | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 8 | The Legal Status of the Settlement in Tax Law, the Power of Discretion, and the Judicial Review- Considering the Mechanism of Settlement brought by Law No. 5736 | Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 9 | The Principle of Ex Officio Examination in Tax Law (and Its Limits) | Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı) |
| 10 | The Duty to Inform and Its Scope in Tax Law | Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı) |
| 11 | The Power Granted to the Ministry of Finance on Determining the Procedure and Principles, and Its Conformity with the Constitution (Imposing Duty and Sanction) | Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı) |
| 12 | The Notification in Tax Law and The Legal Regime of the Collection | Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı) |
| 13 | The Relationship between Tax Procedure Law and Turkish Criminal Law in terms of the tax crimes requiring imprisonment | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 14 | The Discretionary Power of Tax Offices to Notify Tax Crimes Requiring Imprisonment (Considering Art. 367 of Tax Procedure Law and Law No:5728) | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 15 | The Interaction Between Tax Courts and Criminal Courts in the decision of the Court of Cassation | Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
| 16 | Final Exam |
Sources
| Course Book | 1. Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016.. |
|---|---|
| 2. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. | |
| 3. Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı) | |
| 4. Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 20 |
| Presentation | 1 | 20 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | - | - |
| 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 | 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 | |||
| Presentation/Seminar Prepration | 1 | 30 | 30 |
| Project | |||
| Report | |||
| Homework Assignments | 1 | 30 | 30 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 128 | ||