TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU205 |
| Name | Taxation Law |
| Term | 2020-2021 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Emine Selcan KAYMAKCI |
| Course Instructor |
Öğr. Gör. Emine Selcan KAYMAKCI
(Güz)
(A 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 |
|---|
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 |