TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ203 |
| Name | Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Learning of the tax law principles and increase the power of thought on the solution of efficaciously conflicts.
Course Content
The contents of this course consist of sources of tax law, the taxpayer and the tax charge, the taxpayer assignments, deadlines, tax administration and tax auditing, taxation process,
Course Precondition
The course has no prerequisites
Resources
Doğan ŞENYÜZ, Mehmet YÜCE, Adnan GERÇEK, Vergi Hukuku Genel Hükümler, Ekin Kitabevi.
Notes
Tax Procedure Law No. 213
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the constitutional basis of taxation |
| LO02 | Explain the basic concepts of tax law |
| LO03 | Learn how to resolve tax disputes |
| LO04 | Students have information about the process of taxation |
| LO05 | Explains the sources of tax law |
| LO06 | Understand that tax offenses and penalties |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the Tax law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım |
| 2 | Sources of the tax law 1 | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Sources of the tax law 2 | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Implementing of the tax law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | tax administration and taxpayer 1 | Related chapters in the specified books | Öğretim Yöntemleri: Soru-Cevap |
| 6 | tax administration and taxpayer 2 | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | tax liability | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | the rights and duties of taxpayers | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Terms in tax law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Polling, investigation, search, information gathering | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Taxation process: taxable event, tax assessment | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Taxation process: Notification, accrual and collection of tax | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Tax offenses and penalties 1 | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Tax offenses and penalties 2 | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||