TÜRKÇE
ENGLISH
Information
| Code | BAC339 |
| Name | Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
1 |
Course Goal / Objective
The aim of the course is to provide information on tax regulations and the resolution of disputes in practice.
Course Content
The basic principles of tax payment, taxation procedures, the rights and duties of the taxpayer, the rights and obligations of the tax administration, tax crimes and penalties, and information about the resolution of tax disputes.
Course Precondition
None
Resources
Tax Law, Nurettin Bilici, Seçkin Kitabevi.
Notes
Tax Law, Anadolu Üniversitesi Açıköğretim Fakültesi Yayını
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/He is knowledgeable about the implementation of tax laws. |
| LO02 | She/He is knowledgeable about the taxpayer and the rights of the taxpayer. |
| LO03 | She/He is knowledgeable about the taxpayer's responsibilities. |
| LO04 | She/He is knowledgeable about tax administration. |
| LO05 | She/He is knowledgeable about the expiration of tax debt. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | 1 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | 2 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | 1 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Giving information about the course | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 2 | Definition and purpose of tax law, basic concepts of taxation | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 3 | Sources of Tax Law | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Parties to the tax | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Taxpayer's duties | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 6 | Taxpayer's duties (Continued) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 7 | Terms in Tax Law | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Soru-Cevap |
| 8 | Mid-Term Exam | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Taxation process | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Tax crimes, misdemeanors and penalties | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Tax crimes, misdemeanors and penalties (Continued) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Protection of tax credit | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 13 | Administrative resolutions of tax disputes | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Compromise and correction of errors | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 15 | Resolution of tax disputes in judicial bodies | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 1 | 14 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 10 | 10 |
| Final Exam | 1 | 25 | 25 |
| Total Workload (Hour) | 91 | ||
| Total Workload / 25 (h) | 3,64 | ||
| ECTS | 4 ECTS | ||