| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Students understand the constitutional basis and evaluation of taxation |
PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
|
Examination
|
| LO-2 |
Students can explain main concepts about taxation. |
PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
PO-17 Have basic information about the rules of economic relations between individuals, markets, and countries.
|
Examination
|
| LO-3 |
Students learn the conditions which ends obligations. |
PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
PO-14 Have the ability on considering the basic items of money, banking, and financial systems and the treatment process of these items.
|
Examination
|
| LO-4 |
Students can interpret meaning, time and place dimensions of taxationlaw |
PO-1 Have knowledge of basic information, usage, evaluation, and making comments about business finance, of analyzing the economic, social, and financial developments, of understanding financial systems, financial planning, and of interpretation of financial statements belonging to firms.
PO-14 Have the ability on considering the basic items of money, banking, and financial systems and the treatment process of these items.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| The development of tax law , Applications of tax laws , Penalties for tax offences |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to the Turkish Tax law |
Lecture |
| 2 |
The development of tax law |
Lecture |
| 3 |
The evaluation of taxation |
Lecture |
| 4 |
Taxpayers obligations according to the law |
Lecture |
| 5 |
Applications of tax laws |
Lecture |
| 6 |
Penalties for tax offences |
Lecture |
| 7 |
End of obligation |
Lecture |
| 8 |
mid-term exam |
|
| 9 |
Tax fines |
Lecture |
| 10 |
Tax Disputes |
Lecture |
| 11 |
Taxation jurisdiction |
Lecture |
| 12 |
Appeal |
Lecture |
| 13 |
Securing lien |
Lecture |
| 14 |
Problems during collecting revenues |
Lecture |
| 15 |
General Assessment |
Lecture |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
• Vergi Hukuku Temel Kavramlar, İlkeler ve Kurumlar, Sadık Kırbaş, Siyasal Yayınevi, 20. Baskı, Ankara, (Şubat) 2015. |
| 2 |
• Vergi Hukuku (Cilt 1), Nurettin Bilici, Savaş Yayınevi, 36. Baskı, Ankara, (Ekim) 2015. |
| 3 |
• Türk Vergi Sistemi (Cilt 2), Nurettin Bilici, Savaş Yayınevi, 36. Baskı, Ankara, (Ocak) 2016.. |
| 4 |
• Vergi Hukuku, Adnan Gerçek/Doğan Şenyüz/Mehmet Yüce, Ekin Yayınevi, 6. Baskı, Bursa, (Ocak) 2015. |
| 5 |
• Vergi Hukuku Uygulamaları, Begüm Dilemre Öden/Nurettin Bilici, Savaş Yayınevi, 3. Baskı, Ankara, (Nisan) 2015. |
| Required Course instruments and materials |
|
