TÜRKÇE
ENGLISH
Information
| Code | MV267 |
| Name | Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. YUSUF ÇULHA |
| Course Instructor |
Betül ŞENGÜL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To give information about rights and duties of taxpayers, rights and obligations of tax administration, tax crimes and penalties.
Course Content
The basic principles of tax law, taxation procedures, the rights and duties of the taxpayer, the rights and obligations of the tax administration, tax crimes and penalties, resolution of tax disputes constitute the subject of tax law.
Course Precondition
The course has no prerequisites.
Resources
Tax Law, Mualla Öncel-Nami Çağan-Ahmet Kumrulu, 2021, Turhan Bookstore
Notes
Tax Law, Nurettin Bilici, 2022, Ankara Savaş Publishing House
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Tells the historical development of tax law. |
| LO02 | Defines the relationship of tax law with other branches of law. |
| LO03 | It determines the content of the tax assignment and who the taxpayers are. |
| LO04 | It determines the birth and disappearance of tax debt. |
| LO05 | Explains the regulations regarding tax crimes and penalties and resolution of tax disputes. |
| LO06 | Explains the tax crimes and the penalties to be given to them. |
| LO07 | Explains the principles of the regulations regarding the settlement of disputes between the tax administration and the taxpayer. |
| LO08 | Explains the regulations regarding the resolution of tax disputes through the judiciary. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 4 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | 4 |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | 5 |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Definition and purpose of tax law, basic concepts related to tax | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Sources of Tax Law | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | The parties to the tax | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Taxpayer's Homework | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Terms in Tax Law | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Taxation process | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Tax crimes, misdemeanors and penalties | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Protection of tax credit | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Administrative resolutions of tax disputes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Benefits provided to taxpayers | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Compromise and correction of errors | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Resolution of tax disputes in judicial bodies | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Other issues of tax jurisdiction law | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 1 | 14 |
| 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 | 3 | 3 |
| Final Exam | 1 | 9 | 9 |
| Total Workload (Hour) | 54 | ||
| Total Workload / 25 (h) | 2,16 | ||
| ECTS | 2 ECTS | ||