Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
TAX LAW HKZ3003 5 4 + 0 4.0 4.0

Prerequisites None

Language of Instruction Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors Cenker GÖKER
Assistants
Goals Based on the course content, to define and discuss the rights and obligations arising from the taxation relationship between states and individuals.
Course Content Constitutional principles of tax law, administrative rules, taxation technique and tax disputes are examined and the legal qualities of various taxation in tax system are explained in detail in this course.
Learning Outcomes 1) With abstract and general contents, describes the various aspects of the relationship between taxes and their phases, and the parts of the tax law.
2) Relations between various legal disciplines and tax law are listed.
3) It examines the texts of legislation, judicial decisions and scientific resources with the methods provided by tax law.
4) Defines the tax systems that a tax is levied in a given country at a given time.
5) A student who enrolls in this course learns the basic regulations of the Tax Law.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Introduction of Tax Law, Sources of Tax Law and Interpretation Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
2. Week Tax-raising Power and Constitutional Principles in Tax Law Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
3. Week Tax Obligations I Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
4. Week Taxation Processes and Tax Assessment Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
5. Week Pretreatments in Tax Assessment and Advice of Tax and Tax Payability Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
6. Week Tax Collection and Durations in Tax Law Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
7. Week End of Tax Debt Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning; Case Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
8. Week Guarantee of Tax Claim and Solutions of Tax Disputes Lecture; Question Answer; Discussion; Case Study
Colloquium
Brain Based Learning; Case Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
9. Week Tax Offences and Tax Penalties Lecture; Question Answer; Discussion; Case Study
Colloquium
Brain Based Learning; Case Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
10. Week Taxes on Income I Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
11. Week Taxes on Income II Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
12. Week Taxes on Income III and Corporation Tax Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
13. Week Wealth Taxes and Expenditure Taxes I Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
14. Week Expenditure Taxes II Lecture; Question Answer; Discussion
Colloquium
Brain Based Learning 		Activity (Web Search, Library Work, Trip, Observation, Interview etc.)

Sources Used in This Course
Recommended Sources
Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Cenker Göker, Vergi Hukuku, Turhan Kitabevi, Ankara. Yusuf Karakoç, Genel Vergi Hukuku, Yetkin Yayınları, Ankara. Nihal Saban, Vergi Hukuku, Beta Yayınları, İstanbul. Nurettin Bilici, Vergi Hukuku, Savaş Yayınevi, Ankara. Nurettin Bilici, Türk Vergi Sistemi, Savaş Yayınevi, Ankara. Ateş Oktar, Vergi Hukuku, Türkmen Kitabevi, İstanbul. Ateş Oktar, Türk Vergi Sistemi, Türkmen Kitabevi, İstanbul.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4DK5
PY1500000
PY2500000
PY3500000
PY4555555
PY5500000
PY6500000

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 28 2
Work Hour outside Classroom (Preparation, strengthening) 28 1
Midterm Exam 1 2
Time to prepare for Midterm Exam 1 10
Final Exam 1 2
Time to prepare for Final Exam 1 10
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload