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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV229 |
| Name | Tax Law |
| Term | 2020-2021 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Doç. Dr. RESUL TELLİ |
| Course Instructor |
Doç. Dr. RESUL TELLİ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
With this course, students can calculate tax liability and criminal legal proceedings and is intended to keep track of transactions .
Course Content
1. Tax 2. Tax Parties 3. Taxation Process 4. Time in Tax Law 5. Termination of Tax Liability 6. Tax Crime And Punishment 7. Resolution of Tax Disputes 8. Tax Audit
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Tax liabilities and penalties to make transactions. |
| LO02 | Explain tax law concepts. |
| LO03 | Taxpayers get tax incentives. |
| LO04 | Evaluates tax administration and practices. |
| LO05 | Explain the birth and disappearance of tax debt. |
| LO06 | Explain tax penalties and apply them. |
| LO07 | Explains the tax judgment process. |
| LO08 | Explain the regulations regarding the resolution of tax disputes through the judiciary. |
| LO09 | Explains information about international tax law. |
| LO10 | Has a normative knowledge in tax law. |
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 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 2 |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | 4 |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 3 |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 1 |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | 1 |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | 1 |
| PLO09 | - | Students show that they realize the need of constant learning. | 1 |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 5 |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | 0 |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | 0 |
| PLO13 | - | Students have the vocational self-confidence. | 0 |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition, scope and content of tax | The textbook , books and other sources of help | |
| 2 | Principles of taxation | The textbook , books and other sources of help | |
| 3 | The sides of the tax | The textbook , books and other sources of help | |
| 4 | Taxation process | The textbook , books and other sources of help | |
| 5 | Perform the taxation process | The textbook , books and other sources of help | |
| 6 | Taxation times | The textbook , books and other sources of help | |
| 7 | Tax dept | The textbook , books and other sources of help | |
| 8 | Mid-Term Exam | The textbook , books and other sources of help | |
| 9 | Make transactions on tax liability | The textbook , books and other sources of help | |
| 10 | Tax penalties | The textbook , books and other sources of help | |
| 11 | Make transactions related to tax penalties | The textbook , books and other sources of help | |
| 12 | Tax dispute | The textbook , books and other sources of help | |
| 13 | Resolving tax disputes | The textbook , books and other sources of help | |
| 14 | Tax audit | The textbook , books and other sources of help | |
| 15 | Forms of tax audit | The textbook , books and other sources of help | |
| 16 | Term Exams | The textbook , books and other sources of help | |
| 17 | Term Exams | The textbook , books and other sources of help |
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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||