HKU301 Fiscal Law I

4 ECTS - 3-0 Duration (T+A)- 5. Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Student Workload - ECTS

Information

Code HKU301
Name Fiscal Law I
Term 2023-2024 Academic Year
Semester 5. 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 Arş.Gör.Dr. HARUN AKGÜL
Course Instructor Arş.Gör.Dr. HARUN AKGÜL (A Group) (Ins. in Charge)


Course Goal / Objective

Learning of the tax law principles and increase the power of thought on the solution of efficaciously conflicts.

Course Content

The contents of this course consist of sources of tax law, the taxpayer and the tax charge, the taxpayer assignments, deadlines, tax administration and tax auditing, taxation process,

Course Precondition

None

Resources

Vergi Hukuku, Mualla Öncel-Ahmet Kumrulu-Nami Çağan-Cenker Göker, Turhan Kitabevi, 30. Baskı, Ankara 2021.

Notes

Vergi Hukuku Genel Hükümler ve Türk Vergi Sistemi, Yusuf Ziya Taşkan, Adalet Yayınevi, Ankara 2022.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Has knowledge of the basic principles of taxation properties.
LO02 Explains the constitutional basis of taxation.
LO03 Knows the way solving tax disputes.
LO04 Has information about the process of taxation.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the fundamental concepts and principles of law. 2
PLO02 Bilgi - Kuramsal, Olgusal Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. 3
PLO03 Bilgi - Kuramsal, Olgusal Identifies legal problems. 3
PLO04 Bilgi - Kuramsal, Olgusal Recognizes the historical and sociological development process of law and legal norms. 3
PLO05 Bilgi - Kuramsal, Olgusal Comprehends the research, analysis and interpretation methods of legal science. 4
PLO06 Beceriler - Bilişsel, Uygulamalı Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. 3
PLO07 Beceriler - Bilişsel, Uygulamalı Solves the legal problems encountered by using the knowledge has acquired 4
PLO08 Beceriler - Bilişsel, Uygulamalı Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. 4
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. 3
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Be sensitive to social and legal problems with a sense of social responsibility. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği By gaining self-learning skills, evaluates the information which has learned with a critical approach. 2
PLO12 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses technical legal knowledge in both Turkish and English verbally or in writing. 1
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. 2
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Uses information and communication technologies related to law effectively. 1
PLO15 Yetkinlikler - Alana Özgü Yetkinlik Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. 2
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Follows the legal developments at national and international. 1
PLO17 Yetkinlikler - Alana Özgü Yetkinlik Adopts a democratic, secular and social state of law.


Week Plan

Week Topic Preparation Methods
1 The purpose of Tax law, , its scope and resources Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
2 Implementation of the tax laws and its review Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
3 Basic concepts related to tax Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Taxation procedures Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 Termination of tax liability Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 Tax audit Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Criminal tax penalties Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
8 Midterm Ölçme Yöntemleri:
Yazılı Sınav
9 Administrative tax penalties Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 Special features of the cases related to tax penalties Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 Termination of tax penalties Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Resolving of the tax disputes in administrative process Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Resolving of the tax disputes in judgement process Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 Case study 1 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Örnek Olay
15 Case study 2 Reading Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Örnek Olay, Problem Çözme
16 Final exam Ölçme Yöntemleri:
Yazılı Sınav
17 Final 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

Update Time: 22.05.2023 05:23