Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
TAX LAW I	MLY4001	7. Semester	3 + 0	3.0	7.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Bachelor's Degree
Course Type	Compulsory
Mode of delivery
Course Coordinator
Instructors	Dilek ÖZKÖK ÇUBUKÇU
Assistants	Çağıl SÜT GÖKER
Goals	To present necessary information about tax law that students are going to need during their Professional life.
Course Content	Taxes in Turkish tax system are explained theorically and practically.
Learning Outcomes	1) Have knowledge about tax regulations 2) Have knowledge about taxation process 3) Have knowledge about tax tax offences and penalties

Week	Topics	Teaching and Learning Methods and Techniques	Study Materials
1. Week	Introduction and general principle of course	Lecture Colloquium	Homework
2. Week	Definitions, scope and historical development of tax regulations.	Lecture Colloquium	Homework
3. Week	Main sources and interpretations of tax regulations	Lecture Colloquium	Homework
4. Week	Taxation Law	Lecture Colloquium	Homework
5. Week	Taxation power and boundries	Lecture Colloquium	Homework
6. Week	Taxation process: Taxable event	Lecture Colloquium	Homework
7. Week	Taxation process : determination of tax base and tax assessment	Lecture Colloquium	Homework
8. Week	Taxation process : accrual of tax and payment	Lecture Colloquium	Homework
9. Week	Midterm week	Lecture Colloquium	Homework
10. Week	Assurance of taxation	Lecture Colloquium	Homework
11. Week	Tax offences and fines	Lecture Colloquium	Homework
12. Week	Solutions to tax disputes	Lecture Colloquium	Homework
13. Week	Tax court process -I	Lecture Colloquium	Homework
14. Week	Tax court process -II	Lecture Colloquium	Homework

Recommended Sources

Erdoğan, ÖNER, Vergi Hukuku, 8. Baskı Seçkin Yayınevi, 2017

Muallâ ÖNCEL/Ahmet KUMRULU/Nami ÇAĞAN: Vergi Hukuku, Turhan Kitabevi, Ankara 2017

N. Semih ÖZ, Gelir Vergisinde Vergiyi Doğuran Olay: Elde Etme; Ankara, Maliye ve Hukuk Yayınları, 2006.

*DK = Course's Contrubution.

	0	1	2	3	4	5
Level of contribution	None	Very Low	Low	Fair	High	Very High

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Total weeks*Hours per week)	14	4	56
Work Hour outside Classroom (Preparation, strengthening)	14	5	70
Midterm Exam	1	1	1
Time to prepare for Midterm Exam	1	30	30
Final Exam	1	1	1
Time to prepare for Final Exam	1	40	40
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course			30