ECTS - Resolution of Disputes and Tax Jurisdiction
Resolution of Disputes and Tax Jurisdiction (MLY503) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Resolution of Disputes and Tax Jurisdiction | MLY503 | 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, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | t is to explain the criminal provisions regarding misdemeanors and crimes in tax law and to give information about our tax jurisdiction system and the legal remedies that can be applied in tax disputes. At the end of this course, the student; will have learned the legal remedies that can be resorted to in disputes that may arise regarding tax misdemeanors and tax crimes and penalties. In the course, both the theoretical and the implementation of the relevant legislation will be discussed in detail. |
| Course Learning Outcomes |
The students who succeeded in this course;
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| Course Content | Basic concepts and institutions of tax law, the elimination of tax receivables, durations, tax offenses and penalties, remedies, tax jurisdiction, the development of tax jurisdiction in Turkey, the structure and functioning of the tax judiciary institutions, tax judicial procedure and functioning. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | The concept of Misdemeanor and Crime in general. Differences between Misdemeanors and Offenses. Scope of Tax Criminal Law | |
| 2 | Tax Misdemeanors and Types: Tax Loss, General Irregularity and Special Irregularity | |
| 3 | Tax Crimes and Types: Smuggling Crime, Violation of Tax Privacy Crime, Private Affairs of Taxpayers crime of doing | |
| 4 | In Tax Crimes; Merger, Affiliate and Recurrence | |
| 5 | Tax Disputes / Types of Disputes: Disputes at the stages of Imposition, Notification, Accrual and Collection | |
| 6 | Tax Disputes / Remedies for Disputes: Administrative and Judicial Remedies | |
| 7 | Resolution of Tax Disputes by Administrative (Peaceful) Means: Reconciliation, Correction of Errors, Referring to Higher Authorities Application | |
| 8 | Judicial Resolution of Tax Disputes and Turkish Judicial System | |
| 9 | General Information on Tax Jurisdiction: Principles Dominating the Tax Jurisdiction Law | |
| 10 | Tax Judgment Procedure: Filing and Results of Tax Cases, Process of Hearing the Case, Proof and Evidence | |
| 11 | ||
| 12 | Timeframes in Tax Judgment | |
| 13 | Case Studies with Administrative and Judicial Decisions |
Sources
| Course Book | 1. Mehmet Yüce, Vergi Yargılama Hukuku, Ekin Kitabevi, 2019 |
|---|---|
| 2. Mehmet Yüce, Vergi Dava Rehberi, Ekin Kitabevi, 2017 | |
| 3. N. Edizdoğan-M. Taş-Ali Çelikkaya, Vergi Ceza ve Yargılama Hukuku,Bursa, 2007 | |
| 4. Doğan Şenyüz, Vergi Ceza Hukuku, Bursa: Ekin Kitabevi, 2011 | |
| 5. Ahmet Erol, Vergi Uyuşmazlıkları ve Çözüm Yolları, Adalet Yayınevi, 2021 |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | 1 | 10 |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 50 |
| 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. | |||||
| 2 | Skills to solve problems using a critical point of view when necessary , to determine and analyse the theoretical and implementation problems of law | |||||
| 3 | Contribution to understanding, planning, exercising and coordinating the functionss of law, by explaining and practising. | |||||
| 4 | Skills to understand the strategic, tactical and practical sides of public law. | |||||
| 5 | Skills to understand the local, national, international, universal and supranational sides of public law | |||||
| 6 | Skills to understand the modern methods and differences of law | |||||
| 7 | Skills to participate in/inter disciplinary group works succesfully | |||||
| 8 | Skills to adopt open minded behaviors in the way of learning and attempting | |||||
| 9 | Skills to assimilate and carry the rules of ethics and profession within the framework of social responsibility | |||||
| 10 | Skills to use Turkish efficiently in writing and speaking, and have the communication talent that is required by a law related career | |||||
| 11 | Skills to approach critically and creativly on the legal and social problems in terms of rule of law and ideal of justice | |||||
| 12 | Skills to understand and practice the national and international sides of law through caselaw and judical implementations | |||||
| 13 | Skills to prepare/present a written or oral academic study within the framework of acedemic ethic and rules | |||||
| 14 | Skills to use vocational information technologies efficiently in solving legal problems | |||||
| 15 | Skills to reinforce knowledge of foreign languages and command of legal terminolgy | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 1 | 48 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 1 | 25 | 25 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | |||
| Total Workload | 103 | ||