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 | 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 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 | 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 | |||
| 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 | ||