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Information
| Code | MV229 |
| Name | Tax Law |
| 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 |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. RESUL TELLİ |
Course Goal
With this course, students can calculate tax liability and criminal legal proceedings and is intended to keep track of transactions .
Course Content
Definition of Tax, Parties of Tax, Taxation Process, Periods in Tax Law, Termination of Tax Debt, Tax Crimes and Penalties, Resolution of Tax Disputes, Tax Audit.
Course Precondition
none
Resources
Osman PEHLIVAN. Tax Law Textbook. 2021
Notes
Ministry publications on current tax legislation and publications of the Chamber of Accountants
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Tax liabilities and penalties to make transactions. |
| LO02 | Know tax law concepts. |
| LO03 | Taxpayers get tax incentives. |
| LO04 | Evaluates tax administration and practices. |
| LO05 | It can detect the birth and disappearance of tax debt. |
| LO06 | Explain tax penalties and apply them. |
| LO07 | Explains the tax judgment process. |
| LO08 | Will be able to 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 | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | 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.). | 5 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 3 |
| 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. | 2 |
| 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. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information about the Purpose-Content-Learning Outcomes of the Course and its Relationship with Program Outcomes/Definition, scope and content of tax | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım |
| 2 | Principles of taxation | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | The sides of the tax | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Taxation process | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 5 | Perform the taxation process | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Taxation times | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Tax dept | The textbook , books and other sources of help | Öğretim Yöntemleri: Soru-Cevap, Örnek Olay |
| 8 | Mid-Term Exam | The textbook , books and other sources of help | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Make transactions on tax liability | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Tax penalties | The textbook , books and other sources of help | Öğretim Yöntemleri: Tartışma, Beyin Fırtınası, Problem Çözme |
| 11 | Make transactions related to tax penalties | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası |
| 12 | Tax dispute | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Resolving tax disputes | The textbook , books and other sources of help | Öğretim Yöntemleri: Soru-Cevap, Problem Çözme |
| 14 | Tax audit | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Forms of tax audit | The textbook , books and other sources of help | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | The textbook , books and other sources of help | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | The textbook , books and other sources of help | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||