TÜRKÇE
ENGLISH
Information
| Code | HKU421 |
| Name | Taxation Power and Human Rights |
| Term | 2023-2024 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 | Dr. Öğr. Üyesi Kerem ÖNCÜ |
| Course Instructor |
Dr. Öğr. Üyesi Kerem ÖNCÜ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to identify sensitive fundamental rights and liberties against taxation power and to determine the line between taxation authority and fundamental rights and freedoms.
Course Content
Within the scope of the course, the decisions of the European Court of Human Rights and the Constitutional Court will be discussed in detail, and the course will be carried out by discussing with the students.
Course Precondition
None
Resources
Billur Yaltı, Taxpayers Rights, Beta Publishing Burak Gemalmaz - Gülay Arslan Öncü, Tax and Fundamental Rights Reviews, Beta Publishing Kerem Öncü, Right To Privacy With Respect To Taxpayer, Seçkin Publishing
Notes
Decisions of the European Court of Human Rights and the Constitutional Court
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Within the scope of tax law, it can be determined under which fundamental rights and freedoms that the regulatory and individual transactions should be handled |
| LO02 | It can be evaluated whether those acts limit the fundamental rights and freedoms or not. |
| LO03 | In case of violation of fundamental rights and freedoms, what kind of judicial process will be followed. |
| LO04 | The perspective of the European Court of Human Rights and the Constitutional Court on the subject will be learned. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the fundamental concepts and principles of law. | 3 |
| 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. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognizes the historical and sociological development process of law and legal norms. | |
| 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 | 5 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. | 5 |
| 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. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Be sensitive to social and legal problems with a sense of social responsibility. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | By gaining self-learning skills, evaluates the information which has learned with a critical approach. | 5 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses technical legal knowledge in both Turkish and English verbally or in writing. | 2 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. | 5 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses information and communication technologies related to law effectively. | 2 |
| 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. | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follows the legal developments at national and international. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Adopts a democratic, secular and social state of law. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Taxation power and its relationship between fundamental rights and freedoms | reading article | Öğretim Yöntemleri: Anlatım |
| 2 | Conditions for limitation fundamental rights and freedoms and taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 3 | Property right - taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 4 | Scope of property right | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 5 | conditions for limitation | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 6 | Right to privacy - taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 7 | Scope of the right and limitation | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | rewrite decision | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Right to fair trial, its scope - taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 10 | Limitaiton | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 11 | Prohibition of discrimination - taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 12 | Scope and limitation | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 13 | Other fundamental rights and freedoms - taxation power | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 14 | administrative proceedings | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 15 | judicial proceedings | reading article and decision | Öğretim Yöntemleri: Anlatım |
| 16 | final | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | ||