TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (PhD) | |
| Code | PF1805 |
| Name | Constitutional Foundations of Tax Law |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| 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 Instructor |
Prof. Dr. SONER YAKAR
(Güz)
(A Group)
(Ins. in Charge)
(Bahar) (A Group) () |
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 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the 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 |
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 | 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 | ||