Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
TAX LAW EMV277 3. Semester 2 + 0 3.0 4.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors Emrullah MANAV
Assistants
Goals "Tax law legal system in place, resources, implementation and taxation related to the basic concepts, the process of taxation of all stages, the structure of tax administration and operations, tax offenses and criminal tax disputes with the administrative and judicial remedies for the students to teach. "
Course Content "1-The basic principles of tax law, 2-taxation process, 3-the bed tax, 4-assessment, 5-notification and collection process and valuation, 6-depreciation practices, 7-tax offenses and penalties, 8-tax disputes. "
Learning Outcomes 1) "Tax law in the place of the legal system, sources of learning. "
2) Taxpayers, responsible for the learning of basic concepts such as matrah,
3) to learn the process of taxation.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week The basic principles of tax law, resources, space and time in terms of implementation, the use of taxation powers. Lecture

 Homework
2. Week Basic concepts related to tax, taxpayers, responsible, tax license representation, teselsül, matrah, exemptions, exceptions, tax avoidance, tax trafficking, veiled and so on. Lecture

 Homework
3. Week Taxation process. Lecture

 Homework
4. Week Tax will eliminate the causes. Lecture

 Homework
5. Week Taxpayer's duties; notification, bookkeeping and related assignments. Lecture

 Homework
6. Week Valuation-Depreciation Lecture

 Homework
7. Week Renewal Fund and the inflation adjustment Lecture

 Homework
8. Week midterm Lecture

 Homework
9. Week Renewal Fund and the inflation adjustment Lecture

 Homework
10. Week Tax administration and ways to learn Lecture

 Homework
11. Week Tax crimes and penalties, general provisions Lecture

 Homework
12. Week Penalties related to tax losses, tax loss, crime and punishment Lecture

 Homework
13. Week Irregularities, 1 and 2 irregularities acts very special with irregularities and criminal acts that require a prison sentence for tax offenses and penalties. Lecture

 Homework
14. Week Tax penalties to cut the pay and lifting. Lecture

 Homework

Sources Used in This Course
Recommended Sources
"ÖZKUL Fahrettin,YMM; Vergi Hukuku Ders Notları. Çankırı, 2007. "

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3
PY15555
PY25000
PY35000
PY45000

*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) 14 2
Work Hour outside Classroom (Preparation, strengthening) 13 2
Midterm Exam 1 2
Time to prepare for Midterm Exam 1 7
Final Exam 1 2
Time to prepare for Final Exam 7 6
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