PF1805 Constitutional Foundations of Tax Law

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

Information

Code PF1805
Name Constitutional Foundations of Tax Law
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator


Course Goal / Objective

rinciples of taxation in Article 73 of the 1982 Constitution and to examine the relationship of other principles in the Constitution with taxation.

Course Content

Course content; Taxation principles in Article 73 of the 1982 Constitution and other constitutional principles related to taxation.

Course Precondition

The course has no prerequisites

Resources

Tamer BUDAK, Türk Vergi Hukukunda Anayasal Ölçüt: Mali Güç, On iki levha yayınları,2010, Gülsen GÜNEŞ, Verginin Yasallığı İlkesi, Alfa Yayınları, Articles on constitutional principles and decisions of the Constitutional Court.

Notes

1982 Constitution, Tax Procedure Law No. 213


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explains the historical development of constitutional taxation principles
LO02 Explains the principles of taxation in Article 73 of the 1982 Constitution.
LO03 Learns the principle of legality from constitutional taxation principles and the exceptions to this principle.
LO04 Explains the principle of equality in taxation, one of the constitutional taxation principles, and the abililty to pay, which is the criterion of this principle.
LO05 Evaluates the relationship between taxation and other constitutional principles other than Article 73 of the Constitution.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Belirsiz Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. 4
PLO02 Belirsiz Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors.
PLO03 Belirsiz Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. 3
PLO04 Belirsiz Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. 3
PLO05 Belirsiz It can independently carry out and publish studies related to the field of finance. 4
PLO06 Belirsiz Follows national and international publications related to her field. 5
PLO07 Belirsiz It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results).
PLO08 Belirsiz She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information.
PLO09 Belirsiz Uses advanced information and communication technologies along with computer software at the level required by the field.
PLO10 Belirsiz Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety.
PLO11 Belirsiz It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions.
PLO12 Belirsiz Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature.
PLO13 Belirsiz Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. 5
PLO14 Belirsiz Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems.
PLO15 Belirsiz Sets a vision and target for the organization/institution related to the field of study.
PLO16 Belirsiz Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field.


Week Plan

Week Topic Preparation Methods
1 Historical development of constitutional taxation principles It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
2 .Principles of taxation in Article 73 of the 1982 Constitution It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
3 Principle of legality It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
4 Exceptions to principle of legality 1 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
5 Exceptions to principle of legality 2 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Tartışma, Anlatım
6 Principle of Equality in Taxation It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Tartışma, Anlatım
7 Principle of Equality in Taxation 2 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam Midterm Preparation Öğretim Yöntemleri:
Tartışma, Anlatım
9 Ability to pay 1 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım
10 Ability to pay 2 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
11 Other principles apart from Article 73 of the Constitution: right to property It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
12 Right to a fair trial It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
13 Evaluation of constitutional taxation principles within the framework of the decisions of the Constitutional Court 1 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Tartışma, Anlatım
14 Evaluation of constitutional taxation principles within the framework of the decisions of the Constitutional Court 2 It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
15 Other principles apart from Article 73 of the Constitution It is necessary to read articles and books on the subject Öğretim Yöntemleri:
Anlatım, Tartışma
16 Term Exams Final exam Preparation Ölçme Yöntemleri:
Ödev
17 Term Exams Final exam Preparation Ölçme Yöntemleri:
Ödev


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 08.05.2024 11:28