TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU205 |
| Name | Taxation Law |
| Term | 2018-2019 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Emine Selcan KAYMAKCI |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Güz)
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (Güz) (B Group) (Ins. in Charge) |
Course Goal / Objective
The main objective of this course is to gain the basic knowledge, skills and attitudes necessary to comprehend the legal knowledge related to tax, which is an important public income.
Course Content
The place of tax law in the Turkish legal system, the sources of tax law, the principles of taxation, the taxpayer, the event that gives tax, the taxation process, the reasons that terminate the tax debt, deadlines in the tax law, the organization of the tax administration, tax disputes
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understands the basics of tax law |
| LO02 | Explain the principles of taxation |
| LO03 | Know how to follow tax debts and penalties |
| LO04 | Understand the structure of tax judgment |
| LO05 | Understands the taxation process |
| LO06 | Understands the organization of tax administration |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 2 |
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 2 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 1 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 1 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 1 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 1 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 1 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 1 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 0 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 0 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 2 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 2 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO08 | - | Students show that they realize the need of constant learning. | 1 |
| PLO08 | - | Students show that they realize the need of constant learning. | 1 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 2 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 2 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | 2 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | 2 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | 4 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | 4 |
| PLO12 | - | Students have the vocational self-confidence | 0 |
| PLO12 | - | Students have the vocational self-confidence | 0 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 4 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to Tax Law | reviewing lecture notes | |
| 2 | Sources of Tax Law | reviewing lecture notes | |
| 3 | Principles of taxation | reviewing lecture notes | |
| 4 | Tax responsible party and taxpayer | reviewing lecture notes | |
| 5 | Event of tax | reviewing lecture notes | |
| 6 | Taxation process stages | reviewing lecture notes | |
| 7 | Reasons ending the tax debt | reviewing lecture notes | |
| 8 | Mid-Term Exam | reviewing lecture notes | |
| 9 | The time required to comply with the tax law | reviewing lecture notes | |
| 10 | Organization of tax administration | reviewing lecture notes | |
| 11 | Tax offfences and penalties | reviewing lecture notes | |
| 12 | Reasons ceasing tax debts and penalties | reviewing lecture notes | |
| 13 | Administrative solutions of tax disputes | reviewing lecture notes | |
| 14 | Structure of tax judgment | reviewing lecture notes | |
| 15 | Judicial bodies in the Turkish tax jurisdiction system | reviewing lecture notes | |
| 16 | Term Exams | reviewing lecture notes | |
| 17 | Term Exams | reviewing lecture notes |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |