TÜRKÇE
ENGLISH
Information
| Code | PFS417 |
| Name | Tax Judgement |
| Term | 2024-2025 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. SONER YAKAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The situation in which disputes arise, and the process and process of settlement of these disputes in the administrative and judicial phases.
Course Content
The institutional structure and tax disputes of the tax judge, the settlement of tax disputes in the administrative phase and the solution of tax disputes in the judicial phase
Course Precondition
The course has no prerequisites
Resources
Vergi Yargılama Hukuku,Mehmet Yüce, Ekin Yayınevi.
Notes
Administrative Procedure Law No. 2577
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the reasons of tax disputes |
| LO02 | Explains the resolution of tax disputes |
| LO03 | Defines the concepts of duty and authority in tax jurisdiction |
| LO04 | Discusses the deadlines for filing a tax lawsuit |
| LO05 | Distinguish types of cases in administrative court |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Reasons for tax disputes-History of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Functions of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Principles of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Administrative resolutions of tax disputes | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 5 | The legal nature of the tax case and the conditions of the case | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 6 | Tax judgment procedure | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 7 | The special cases in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Preparation for Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | law remedies 1 | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | law remedies 2 | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 11 | durations in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 12 | Proof in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 13 | exhibit in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Problems and Solutions in Tax Judgement 1 | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 15 | Problems and Solutions in Tax Judgement 2 | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation for Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||