HKU302 Fiscal Law II

4 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit

Information

Code HKU302
Name Fiscal Law II
Term 2024-2025 Academic Year
Semester 6. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Arş.Gör.Dr. HARUN AKGÜL
Course Instructor
1 2
Arş.Gör.Dr. HARUN AKGÜL (A Group) (Ins. in Charge)


Course Goal / Objective

The purpose of this course is to explain the taxation regime giving the overall appearance of the Turkish Tax System, within the framework of the Income Tax law numbered 193. Furthermore, Taxes on spending and wealth in Turkish Tax System will be taught.

Course Content

The programme consists of taxes on spending and wealth and corporate İncome and the definition of income under the Income Tax Law numbered 193, income tax liabilities, income and taxation regimes elements, revenue collection, declaration and payment issues.

Course Precondition

None

Resources

Vergi Hukuku, Mualla Öncel-Ahmet Kumrulu-Nami Çağan-Cenker Göker, Turhan Kitabevi, 30. Baskı, Ankara 2021

Notes

Vergi Hukuku Genel Hükümler ve Türk Vergi Sistemi, Yusuf Ziya Taşkan, Adalet Yayınevi, Ankara 2022.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Comments on the overall appearance of the Turkish tax system.
LO02 Determines the tax base.
LO03 Explains the issue of corporate tax and payers and the tax base.
LO04 Explains the basic concepts of Value Added Tax and the taxation procedure.
LO05 Evaluates the scope and functioning of the Special Consumption Tax.
LO06 Explains the other taxes on spending.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the fundamental concepts and principles of law. 2
PLO02 Bilgi - Kuramsal, Olgusal Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. 4
PLO03 Bilgi - Kuramsal, Olgusal Identifies legal problems. 3
PLO04 Bilgi - Kuramsal, Olgusal Recognizes the historical and sociological development process of law and legal norms. 4
PLO05 Bilgi - Kuramsal, Olgusal Comprehends the research, analysis and interpretation methods of legal science. 4
PLO06 Beceriler - Bilişsel, Uygulamalı Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. 3
PLO07 Beceriler - Bilişsel, Uygulamalı Solves the legal problems encountered by using the knowledge has acquired 5
PLO08 Beceriler - Bilişsel, Uygulamalı Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. 4
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. 3
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Be sensitive to social and legal problems with a sense of social responsibility. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği By gaining self-learning skills, evaluates the information which has learned with a critical approach. 4
PLO12 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses technical legal knowledge in both Turkish and English verbally or in writing. 2
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. 2
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses information and communication technologies related to law effectively. 3
PLO15 Yetkinlikler - Alana Özgü Yetkinlik Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. 2
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Follows the legal developments at national and international. 1
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Adopts a democratic, secular and social state of law.


Week Plan

Week Topic Preparation Methods
1 Income tax and trade earnings Reading Öğretim Yöntemleri:
Anlatım
2 Determination of the commercial gain Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
3 Taxation of agricultural incomes Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Taxation of wages and self-employment earnings Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 Taxation of the other elements of income Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 The corporate tax Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Motor vehicle tax Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
8 Midterm Ölçme Yöntemleri:
Yazılı Sınav
9 Succession duties 1 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 Succession duties 2 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 Private consumption and private communication tax Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Stamp duty Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Property tax Reading Öğretim Yöntemleri:
Anlatım
14 Case study and its solution 1 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme
15 Case study and its solution 2 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Örnek Olay, Problem Çözme
16 Final exam 1 Ölçme Yöntemleri:
Yazılı Sınav
17 Final exam 2 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 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 7 7
Final Exam 1 18 18
Total Workload (Hour) 109
Total Workload / 25 (h) 4,36
ECTS 4 ECTS

Update Time: 07.05.2024 08:18