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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV229 |
| Name | Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. RESUL TELLİ |
| Course Instructor |
Bilgisayar İşletmeni SERHAT ERCAN
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
With this course, students can calculate tax liability and criminal legal proceedings and is intended to keep track of transactions .
Course Content
Definition of Tax, Parties of Tax, Taxation Process, Periods in Tax Law, Termination of Tax Debt, Tax Crimes and Penalties, Resolution of Tax Disputes, Tax Audit.
Course Precondition
There are no prerequisites for the course.
Resources
Tax Law (Osman PEHLIVAN, 2021).
Notes
Ministry publications on current tax legislation and publications of the Chamber of Accountants
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Tax liabilities and penalties to make transactions. |
| LO02 | Explain tax law concepts. |
| LO03 | Taxpayers get tax incentives. |
| LO04 | Evaluates tax administration and practices. |
| LO05 | Explain the birth and disappearance of tax debt. |
| LO06 | Explain tax penalties and apply them. |
| LO07 | Explains the tax judgment process. |
| LO08 | Explain the regulations regarding the resolution of tax disputes through the judiciary. |
| LO09 | Explains information about international tax law. |
| LO10 | Has a normative knowledge in tax law. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | 2 |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 4 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information about the Purpose-Content-Learning Outcomes of the Course and its Relationship with Program Outcomes/Definition, scope and content of tax | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Principles of taxation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | The sides of the tax | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Taxation process | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 5 | Perform the taxation process | Reading material related to the topic | Öğretim Yöntemleri: Örnek Olay |
| 6 | Taxation times | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 7 | Tax dept | Reading material related to the topic | Öğretim Yöntemleri: Örnek Olay |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Make transactions on tax liability | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 10 | Tax penalties | Reading material related to the topic | Öğretim Yöntemleri: Problem Çözme |
| 11 | Make transactions related to tax penalties | Reading material related to the topic | Öğretim Yöntemleri: Problem Çözme |
| 12 | Tax dispute | Reading material related to the topic | Öğretim Yöntemleri: Örnek Olay |
| 13 | Resolving tax disputes | Reading material related to the topic | Öğretim Yöntemleri: Problem Çözme |
| 14 | Tax audit | Reading material related to the topic | Öğretim Yöntemleri: Örnek Olay |
| 15 | Forms of tax audit | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | 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 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||