ECTS - Tax Law I
Tax Law I (KMH527) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Law I | KMH527 | General 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 aims of the lecture are to determine and define the private law institutions that caused the taxable event from a Taxational perspective; to determine the theoretical framework of the principles and rules regarding the interpretation of tax norms; to provide a comprehensive information with respect to the taxable consideration of freedom of contract in private law in the light of tax administration and judicial decisions; to provide the students with the ability to solve problems related to application of tax norms by giving concrete examples regarding the boundaries between tax planning and tax-veiling. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Tax-veiling-tax camouflage, economic interpretation, efforts to influence the tax debt, tax motivation, economic approach. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Tax Law Methodology- (General) Law Norms (Special) Tax Norms Application Process- | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 2 | Taxable event | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 3 | General Framework of Efforts to Influence the Tax debt - Efforts to Influence the Tax debt through Private Legal Transactions | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 4 | Tax motivation on planning and concluding of private law contracts and its acceptability (tax planning) | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 5 | Tax Law Reaction with respect to Efforts to Influence the Tax debt -Economic Approach- | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006 |
| 6 | Economic Approach-Economic Approaches and its Boundaries- Detection and Assessment of the Taxable Event | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 7 | The Tax Situation of Valid and Invalid Private Law Transactions from an Economic Perspective | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 8 | The position of unlawful and anti-moral activities, collusive transaction against the tax laws | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 9 | Taxable consideration of the provisions of private law contracts; The problem of validity and bindingness of private law contracts that issue the transfer of tax liability and responsibility. | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 10 | Retrospective annulment of taxable event and tax related consequences (consideration of retrospective annulment with respect to tax) | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 11 | Taxation of contingent private legal proceedings (condition precedent and subsequent) | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 12 | Private law transactions regarding tax-veiling- Tax camouflage (or tax-veiling)contracts and its elements | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 13 | Comparison of collusive transaction- fraud against law-tax veiling (similarities and differences | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 14 | Interpretation in Tax Law and its principles | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 15 | Economic Approach - Economic Interpretation and its limits | Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. |
| 16 | Final Exam |
Sources
| Course Book | 2. Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016. |
|---|---|
| 3. Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006. | |
| 4. Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 | |
| 5. Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007. | |
| Other Sources | 6. Vergi Hukukunda Ekonomik Yaklaşım, Mustafa AKKAYA, Turhan Kitabevi, Ankara, 2002. |
| 7. Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı Yayın No: 1987/ 288, Ankara, 1987. |
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 | 40 |
|---|---|
| Percentage of Final Work | 60 |
| 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 advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains. | |||||
| 2 | He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view. | |||||
| 3 | Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law | |||||
| 4 | Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes. | |||||
| 5 | By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship. | |||||
| 6 | Understanding tax theory, learning the legal background, following the 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 businesses with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective. | |||||
| 9 | Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field. | |||||
| 11 | It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the 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 | 16 | 2 | 32 |
| Presentation/Seminar Prepration | 1 | 15 | 15 |
| Project | |||
| Report | |||
| Homework Assignments | 1 | 15 | 15 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | 1 | 15 | 15 |
| Total Workload | 125 | ||