TÜRKÇE
ENGLISH
Information
| Code | IPFS401 |
| Name | Turkish Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
1 |
Course Goal / Objective
To ensure the dominance of procedural provisions subject to the tax in force
Course Content
The procedural provisions of the tax law constitute the content of this course.
Course Precondition
none
Resources
Turkish Tax Law(s),-2020-Yetkin Yayıncılık, Ahmet Başpınar,
Notes
TAX PROCEDURE LAW. (Law No. 213)
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | explains the scope of the tax law and its relation to other branches of law |
| LO02 | know the sources of tax law |
| LO03 | taxpayer, tax accountant and taxpayers |
| LO04 | disclose tax audit methods |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 1 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 1 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explaining how to apply theoretical, numerical and statistical methods used in business management | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Applying business management methods by following the basic steps | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Evaluate the results that are obtained from applications of business management methods. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use basic numerical and statistical softwares. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use basic enterprise resource planning (ERP) softwares | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively in an unfamiliar field by using different sources within the framework of academic rules. | 2 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | 4 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate business management approaches, practices and methods by considering the sector, size, resources, culture, goals and objectives of the enterprises. | 2 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the activities of businesses, on businesses. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | relationship with tax law and other law branches | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 2 | sources of tax law | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 3 | taxpayer and tax accountant | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 4 | terms in tax law | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 5 | taxpayer assignments and tax audit | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 6 | tax process 1 | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 7 | tax process 2 | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | states that remove tax credit from the middle | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 10 | tax offenses | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 11 | tax offenses and penalties | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 12 | states that alleviate and eliminate tax penalties | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 13 | tax disputes | reading-understanding | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | administrative remedies for tax disputes | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 15 | judicial remedies for tax disputes | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||