TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT704 |
| Name | Current Topics in Tax Law |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To examine current issues related to tax law.
Course Content
Current issues regarding tax law
Course Precondition
There are no prerequisites for the course.
Resources
ürk Vergi Sistemi, Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce, Ekin Yayınevi,2025, Doğan ŞENYÜZ, Mehmet YÜCE, Adnan GERÇEK, Vergi Hukuku Genel Hükümler, Ekin Kitabevi,2025.
Notes
Articles on current issues in tax law and tax legislation
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Discusses current issues regarding Tax Procedure law |
| LO02 | Explains current issues regarding taxes in the Turkish tax system. |
| LO03 | Explains current issues related to tax, criminal and enforcement law. |
| LO04 | Explains current issues regarding tax jurisdiction law |
| LO05 | Discusses current issues in international tax law |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | 5 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | 2 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | 2 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | 4 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 4 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 5 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Current issues related to the sources of tax law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 2 | Current issues related to the duties of the taxpayer | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 3 | Current issues related to the taxation process | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 4 | Current issues related to Valuation and Depreciation | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 5 | Current issues in tax administration and audit | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 6 | Current issues related to deadlines in tax law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 7 | General evaluation of current issues in tax procedural law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Current issues related to tax criminal law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap |
| 10 | Current issues related to tax enforcement law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap |
| 11 | Current issues related to income tax | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 12 | Current issues related to corporate tax | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 13 | Current issues related to value added tax and special consumption tax | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 14 | Current issues related to other taxes | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 15 | Current issues in international tax law | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 13 | 3 | 39 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||