| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
can understand the constitutional basis and evaluation of taxation. |
PO-2 Mastering of Turkish law system and foreign trade regulations
|
Examination
|
| LO-2 |
can explain main concepts about taxation. |
PO-2 Mastering of Turkish law system and foreign trade regulations
PO-7 Featuring in national and international market positions
|
Examination
|
| LO-3 |
knows the conditions which ends obligations. |
PO-2 Mastering of Turkish law system and foreign trade regulations
|
Examination
|
| LO-4 |
can interpret meaning, time and place dimensions of taxationlaw. |
PO-2 Mastering of Turkish law system and foreign trade regulations
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| The development of tax law, Applications of tax laws, Penalties for tax offenses. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to the Tax law,
Taxonomy of tax law,
Constitutional taxation principles
|
Lecturing |
| 2 |
Sources of the tax law
|
Lecturing |
| 3 |
Basic conseps of tax,Taxpayer and tax liability
Terms in tax law
Calculation of times |
Lecturing |
| 4 |
Taxpayers obligations Taxpayers rights |
Lecturing |
| 5 |
Taxation Process
|
Lecturing |
| 6 |
Ways of the tax administration to audit obliged parties
Tax examination, Inspection, Exploration and Information Gathering |
Lecturing |
| 7 |
Penalties for tax offences |
Lecturing |
| 8 |
mid-term exam |
|
| 9 |
Tax disputes and methods of resolution |
Lecturing |
| 10 |
Taxation jurisdiction |
Lecturing |
| 11 |
Tax enforcement law |
Lecturing |
| 12 |
Turkish Tax System-I
Personel income tax
Corporate income tax |
Lecturing |
| 13 |
Turkish Tax System-II
Taxes on expenses
Value Added Tax
Excise Duty (Special Consumption Tax)
|
Lecturing |
| 14 |
Turkish Tax System-III
Banking and Insurance Transaction Tax
Customs duty
Stamp tax
Special Communication Tax
Others |
Lecturing |
| 15 |
Motor Vehicles Tax
Real Estate Tax
İnheritance and Gift Tax
|
Lecturing |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Özgür Biyan, Vergi Hukuku (Lisans öğrenimi için), Dora Yayıncılık, Ocak, 2020. |
| 2 |
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Vergi Hukuku, Ekin Basım Yayın, 11. Baskı, Bursa, 2020 |
| 3 |
https://ets.anadolu.edu.tr/storage/nfs/HUK401U/ebook/HUK401U-12V3S1-8-0-1-SV1-ebook.pdf |
| 4 |
https://icerik.ataaof.edu.tr/?d=vergihukuku |
| 5 |
https://ets.anadolu.edu.tr/storage/nfs/MLY201U/ebook/MLY201U-19V1S1-8-0-1-SV1-ebook.pdf |
| Required Course instruments and materials |
| Slide projector, case studies |
