Justice Preview
Associate	TR-NQF-HE: Level 5	QF-EHEA: Short Cycle	EQF-LLL: Level 5

Course Introduction and Application Information

Course Code:

ADA006

Course Name:

Tax Law

Semester:

Fall

Course Credits:

ECTS

Language of instruction:

Turkish

Course Condition:

Does the Course Require Work Experience?:

Type of course:

Departmental Elective

Course Level:

Associate

TR-NQF-HE:5. Master`s Degree

QF-EHEA:Short Cycle

EQF-LLL:5. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator:

Öğr. Gör. VEHBİ DOĞAN

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:	This course is intended for students to have adequate information on tax law in force in Turkey. In particular, it is aimed to have knowledge of the general procedural principles that apply to all taxation practices and each step of the taxation process.
Course Content:	The main points of the tax law, sections, resources, implementation of the taxation are the subject of the lesson. Also, the subject of the tax, responsibilities of taxpayer, tax audit, time limit issues are examined. In addition, tax criminal law, tax executive law, administrative dispute settlement methods, judicial procedure of tax law issues are mentioned.

Learning Outcomes

The students who have succeeded in this course;
1) Has knowledge about legislation related to tax law.
2) Analyzes the taxation process.
3) Understands tax offenses and penalties.
4) Explains the ways of end of tax liability.
5) Knows the application of administrative and judicial remedies of tax disputes.

Course Flow Plan

Week	Subject	Related Preparation
1)	Introduction of the course, definition of the tax, parts of tax law and sub-disciplines
2)	Sources of the tax law, implementation in terms of meaning, time and place; interpretation methods in tax law.
3)	Taxation process, the subject and the sides of the tax
4)	Responsibilities and rights of taxpayer
5)	Tax audit
6)	Negative prescription in tax law
7)	Taxation procedures (tax assessment and notification)
8)	MIDTERM EXAM
9)	Taxation procedures (accrual and end of debt)
10)	Tax crimes and punishments
11)	Collect guarantee methods of tax depth and forced execution
12)	Pre-judicial administrative remedies for taxes and penalties
13)	Tax procedural law
14)	Turkish tax system (income, corporation tax and others)
15)	FINAL EXAM

Sources

Course Notes / Textbooks:	Vergi Hukuku, Prof.Dr. Erdoğan ÖNER, Seçkin Yayıncılık; Vergi Hukuku, Editör Mustafa Erkan ÜYÜMEZ, Anadolu Üniv. Yayınları.
References:	Vergi Usul Hukuku Prof.Dr.Mehmet TOSUNER, Prof.Dr.Zeynep ARIKAN; Vergi Hukuku, Mehmet ARSLAN,; Türk Vergi Sistemi ve Hukuku, Taxation System & Tax Law, Doç.Dr. Ahmet EROL Adalet Yayınevi.

Course - Program Learning Outcome Relationship

Course Learning Outcomes	1	2	3	4	5
Program Outcomes
1) Has the ability to understand, comprehend and use what he / she reads as the basic legal concepts.
2) Has knowledge about the main differences and consequences of private law and public law.
3) Learns the analytical thinking method and has the ability to compare and use legal concepts.
4) Gains the ability to use theoretical knowledge in practical application through case studies.
5) Comprehensive knowledge of the structure and functioning of the judiciary can be done in order to determine the authorities in which legal problems can be solved.
6) Has the ability to access and use the information sources of the law effectively and has the ability of self-improvement in the vocational field by adapting to the changes.
7) Have comprehensive knowledge and skills about information technologies required by judicial mechanism.
8) To be able to have knowledge about the structure, duties and functioning of the state organization and follow the necessary legislation.
9) Have comprehensive knowledge about the individual's rights and obligations arising from the domestic law as well as the international law and is capable of reflecting this knowledge to the practical application.
10) Express the legal knowledge effectively both in written and oral form in accordance with the requirements of the profession.
11) It uses information and communication technologies together with computer software at the basic level of at least European Computer use license required by the field.
12) Has knowledge about pen legislation and can use forensic correspondence by using a quick keyboard.
13) Have knowledge about the specific rules and professional ethics of the professions in the field of law and have the competence to apply them to his / her profession.
14) He / She assimilates the structure and rules of the Turkish language and is competent to apply this knowledge to the accepted standards of legal texts.
15) He / she follows developments in his / her field and communicates with his / her colleagues at the A2 level in terms of European Language Portfolio criterion according to education level.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Average	3 Highest

	Program Outcomes	Level of Contribution
1)	Has the ability to understand, comprehend and use what he / she reads as the basic legal concepts.	2
2)	Has knowledge about the main differences and consequences of private law and public law.	1
3)	Learns the analytical thinking method and has the ability to compare and use legal concepts.	1
4)	Gains the ability to use theoretical knowledge in practical application through case studies.	1
5)	Comprehensive knowledge of the structure and functioning of the judiciary can be done in order to determine the authorities in which legal problems can be solved.	1
6)	Has the ability to access and use the information sources of the law effectively and has the ability of self-improvement in the vocational field by adapting to the changes.	1
7)	Have comprehensive knowledge and skills about information technologies required by judicial mechanism.
8)	To be able to have knowledge about the structure, duties and functioning of the state organization and follow the necessary legislation.	1
9)	Have comprehensive knowledge about the individual's rights and obligations arising from the domestic law as well as the international law and is capable of reflecting this knowledge to the practical application.	1
10)	Express the legal knowledge effectively both in written and oral form in accordance with the requirements of the profession.
11)	It uses information and communication technologies together with computer software at the basic level of at least European Computer use license required by the field.
12)	Has knowledge about pen legislation and can use forensic correspondence by using a quick keyboard.
13)	Have knowledge about the specific rules and professional ethics of the professions in the field of law and have the competence to apply them to his / her profession.	1
14)	He / She assimilates the structure and rules of the Turkish language and is competent to apply this knowledge to the accepted standards of legal texts.
15)	He / she follows developments in his / her field and communicates with his / her colleagues at the A2 level in terms of European Language Portfolio criterion according to education level.

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	1	% 10
Midterms	1	% 30
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Calculation

Activities	Number of Activities	Preparation for the Activity	Spent for the Activity Itself	Completing the Activity Requirements	Workload
Course Hours	14	1	2		42
Study Hours Out of Class	14	0	1		14
Midterms	1	7	1		8
Final	1	10	1		11
Total Workload					75