TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF738 |
| Name | Tax judgement |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. SONER YAKAR
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
discuss the problems encountered in tax jurisdiction and discuss the solution methods
Course Content
In this course, the problems encountered in tax judgement law and solutions
Course Precondition
The course has no prerequisites
Resources
Turgut CANDAN, Açıklamalı İdari Yargılama Usulü Hakkında Kanunu, Yetkin Yayınları, 9.baskı,2022.Mehmet YÜCE, Vergi Yargılaması Hukuku, Ekin Yayınevi, 2109.
Notes
Administrative Procedure Law No. 2577
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic concepts of judicial procedure, relations between concepts and basic principles of procedural law |
| LO02 | Discuss the solution of tax disputes at administrative ways |
| LO03 | Explains problems related to tax disputes at administrative way of solutions |
| LO04 | Explains the judicial solution of tax disputes |
| LO05 | Discuss the problems related to the judicial solution of tax disputes |
| LO06 | Explains alternative ways of solutions for tax disputes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 5 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 4 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General evaluation of the Turkish judicial system | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 2 | Administrative way of solutions for tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 3 | Problems encountered in the solution of tax disputes at the administrative ways | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 4 | Judicial solution of tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 5 | Historical development of Turkish tax jurisdiction | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 6 | The legal nature of the tax case | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Administrative lawsuits types | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | midterm preparation | Öğretim Yöntemleri: Anlatım |
| 9 | Annulment actions | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Full remedy actions | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Ordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | The appeal | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 13 | appeal remedy law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Extraordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | alternative solutions ways to tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Ödev |
| 17 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Ödev |
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 | ||