TÜRKÇE
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Information
| Code | PFS414 |
| Name | Current Issues in Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 8. 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
Examination of current issues in tax law
Course Content
Current issues in Turkish Tax Law
Course Precondition
The course has no prerequisites
Resources
Türk Vergi Sistemi, Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce, Ekin Yayınevi,2022. Doğan ŞENYÜZ, Mehmet YÜCE, Adnan GERÇEK, Vergi Hukuku Genel Hükümler, Ekin Kitabevi.
Notes
Legislation and articles related to course topics
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Discusses the current issues related to Tax Procedure Law |
| LO02 | Explains the current issues related to Turkish Tax System |
| LO03 | Discusses the current issues related to tax enforcement law |
| LO04 | Expalins the current issues related to Tax litigation law |
| LO05 | Discusses the current issues related to international tax law |
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 | 5 |
| 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. | |
| 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 | Current issues related to Tax Procedure Law 1 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Current issues related to Tax Procedure Law 2 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Current issues related to Tax Procedure Law 3 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Current issues in income tax | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Current issues in corporate tax | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Current issues on value added tax and special consumption tax | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Current issues related to other taxes in the Turkish tax system | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | current issues related to tax enforcement law 1 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | current issues related to tax enforcement law 2 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | current issues related to Tax litigation law 1 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | current issues related to Tax litigation law 2 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Discussion of tax issues on the agenda | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | current issues related to international tax law 1 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | current issues related to international tax law 2 | Articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation 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 | 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 | ||