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 Coordinator
Course Lecturer(s)
  • Prof. Dr. Mustafa Akkaya
Course Assistants
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;
  • comprehend the principles and rules governing the application of tax norms pursuant to rules of private law and tax law, in particular the rules governing the private law institutions that caused the taxable event.
  • -have comprehensive knowledge of principles and rules regarding the tax law in the context of opportunities offered by the taxable consideration of freedom of contract in private law and implement them.
  • -draw the line between tax planning and tax-veiling
  • - can implement economic approach method in taxation transacitons
  • - can analyse tax veiling
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
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 succesfully 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 creativly 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 caselaw and judical 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 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