ECTS - The Implementation of Taxation Norms

The Implementation of Taxation Norms (KMH602) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
The Implementation of Taxation Norms KMH602 Area Elective 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language English
Course Type Elective Courses
Course Level Ph.D.
Mode of Delivery Face To Face
Learning and Teaching Strategies .
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeynep Müftüoğlu
Course Assistants
Course Objectives The main aim of the course is to characterize the private law contracts and other private law transactions that give rise to the taxable event from a tax perspective; determining the principles and rules regarding the interpretation of tax norms, in this context, the theory of interpretation in general, and the framework of interpretation in tax law in particular; It is to gain the ability to determine the taxable event and to solve the problems related to the application of tax norms by transferring different approaches regarding the accountability of tax-motivated private law contracts and transactions in tax law.
Course Learning Outcomes The students who succeeded in this course;
  • Students who successfully complete this course: - They learn to deepen the process of implementation of tax norms, the methodology of tax law; - comprehend the principles and rules regarding the application of tax norms, the rules regarding the determination and characterization of private law institutions and concepts that give rise to the taxable event, by determining their position in the body of law; - They can draw the limits on the consideration of tax motivation in terms of tax law; In this framework, the institutions of tax planning, tax avoidance and tax fraud can be distinguished.
Course Content The process of the implementation taxation norms and tax law methodology; principles and rules about the implementation of taxation norms; the rules that bring private law institutions into existence and their place among the entire law system.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Norms and Implementation Process of Norms-Legal Methodology Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016
2 Interaction and Boundaries in the Process of Determining the Fact and Making Sense of the Norm Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006.
3 Fact Detection and Limits in Detection Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı Yayın No: 1987/ 288, Ankara, 1987.
4 Meaning of Norm: Interpretation; Interpretation Theory Vergi Hukukunda Ekonomik Yaklaşım, Mustafa AKKAYA, Ankara, 2015. Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı
5 Features and Limits of Interpretation in Tax Law Vergi Hukuku, Selim KANETİ, Filiz Kitabevi, İstanbul 1989 (Sadece genel kısmı, özellikle ilk 65 sayfa) Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007
6 Tax Law's Reaction to Efforts to Influence Tax Debt:-Economic Approach Vergi Hukukunda Ekonomik Yaklaşım, Mustafa AKKAYA, Ankara, 2015. Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı
7 Economic Approach-Economic Analysis 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.
8 The Admissibility of Subsidiary Transactions by the Tax Administration in the Application of Tax Norms Vergi Hukukunda Yorum, Nevzat SAYGILIOĞLU, Maliye ve Gümrük Bakanlığı Araştırma, Planlama ve Koordinasyon Kurulu Başkanlığı Yayın No: 1987/ 288, Ankara, 1987.
9 Tax-motivated Private Law Transactions- Collusion-Veiling Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007.
10 Position of Conditional and Invalid Private Law Transactions in Tax Law Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006.
11 Taxability of the Provisions Regarding the Transfer of Tax Duty in Private Law Contracts 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 The Taxability of Cancellation of Private Law Agreements with Retrospective Effect (Annulment-Annulment) Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007.
13 Application of Tax Norms in Judicial Decisions-Judicial Judgment-Tax Judgment Genel Vergi Hukuku, Yusuf KARAKOÇ, Yetkin Yayınevi, Ankara, 2007.
14 The Effect of Changes in Tax Laws and Legal Regulations Creating Tax Amnesty Effects on Private Law Relations Vergi Hukuku, Mualla ÖNCEL - Ahmet KUMRULU - Nami ÇAĞAN, Turhan Kitabevi, Ankara, 2016
15 Property Rights - Taxation Relationship Vergi Hukuku, Nihal SABAN, Beta Yayınları Basım Yayın Dağıtım A.Ş, İstanbul, 2006.
16 Genel Sınav

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, özellikle ilk 65 sayfa)
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 1 60
Final Exam/Final Jury - -
Toplam 3 100
Percentage of Semester Work 1
Percentage of Final Work 99
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 Improves the knowledge of concepts, institutions and methods in the field of Public Law at the level of expertise. X
2 Makes original definitions and qualifications about legal concepts and methods. X
3 To analyze and evaluate the problems of public law relations by using the information obtained, reaches new and original results and thoughts. X
4 Evaluates an existing or a new concept or institution in the field of Public Law with a new thought, approach and method. X
5 Have the ability to understand and process the national and international dimensions of law by following court jurisprudence and practices. X
6 Have the ability to diagnose and solve public law problems. X
7 Gains original perspective in the field of public law. X
8 Has the ability to conduct research in the field of Public Law and to produce an original scientific work. X
9 Gains the ability to make oral and written presentations in accordance with academic and ethical rules. X
10 Establishes an effective communication in defending his / her original views and showing his competence in the field of public law issues. X
11 Has the ability to solve current legal problems within the framework of contemporary legal approaches. X
12 It contributes to the establishment and implementation of legal and academic ethical rules. X
13 It contributes to the establishment of the awareness of law and justice in the society and the process of sustaining it. X
14 Students will have the ability to interact effectively by using strategic decision-making processes in solving problems arising from legal theory and practice and affecting social life. X
15 It contributes to the theory and practice of law by publishing at least one scientific article in the field of Public Law in national or international refereed and / or reputable journals. 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 7 5 35
Project
Report
Homework Assignments 1 12 12
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury
Prepration of Final Exams/Final Jury 1 5 5
Total Workload 100