TÜRKÇE
ENGLISH
Information
| Code | PFS407 |
| Name | 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 | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
1 2 |
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
Vergi Hukuku-2022-Ekin yayınevi- Yazarlar: Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek
Notes
tax law
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 | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | |
| 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 | Determine appropriate methods to solve business problems | 5 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| 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 by using different sources within the framework of academic rules. | 5 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 2 |
| 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 approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, 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 | 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 | taxation process | reading-understanding | Öğretim Yöntemleri: Anlatım |
| 7 | tax process | 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 |
| 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 | ||