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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV229 |
| Name | Tax Law |
| Term | 2021-2022 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 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | 2 |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 4 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
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 | ||