TÜRKÇE
ENGLISH
Information
| Code | BAC409 |
| Name | Tax Law |
| Term | 2022-2023 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. AYŞE İPEK KOCA BALLI |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To ensure that the students who take the course have information about tax rules and regulations, tax disputes, crimes and penalties and solutions in terms of taxpayer and tax administration.
Course Content
The concept of tax includes the definition, scope, sources and application of tax laws. It also covers tax duty, deadlines in tax law, taxation process, expiration of tax claim, duties and rights of the taxpayer, tax administration, tax audit, tax crimes and penalties and resolution of tax disputes.
Course Precondition
No prerequisites for the course
Resources
Tax Law (52nd Edition), Nurettin Bilici, 2021, Ankara, Savaş Publishing House.
Notes
Tax Law, Salim Ateş Oktar, Istanbul, Istanbul University Press
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/ He makes the definition of tax and tax law. |
| LO02 | She/ He explains tax creditor discloses and tax debtor. |
| LO03 | She/ He explains the taxpayer and her/ his duties. |
| LO04 | She/ He gives information about tax administration and tax audit. |
| LO05 | She/ He gives information about the subject, base, tariff and rate of the tax. |
| LO06 | She/ He explains the deadlines in tax law. |
| LO07 | She/ He explains the taxable event and taxation process. |
| LO08 | She/ He explains the elimination of tax receivables. |
| LO09 | She/ He gives information about tax crimes and penalties. |
| LO10 | She/ He explains tax disputes and solutions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course Description, Definition and Scope of Tax Law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Sources of tax law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım |
| 3 | Parties to the tax: Tax administration | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Parties to the tax: Taxpayer | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Taxpayer's duties | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım |
| 6 | Taxpayer's duties continues | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Taxable event | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Preparation for exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Taxation process | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Terms in tax law | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Elimination of tax liability. | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Tax administration. | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım |
| 13 | Tax crimes and penalties | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Tax crimes and penalties continues | Related chapters in the specified books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Tax disputes and solutions. | Related chapters in the specified books, Preparation for exam | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparing for the Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparing for the Exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||