TÜRKÇE
ENGLISH
Information
| Code | PF738 |
| Name | Tax judgement |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
1 |
Course Goal / Objective
discuss the problems encountered in tax jurisdiction and discuss the solution methods
Course Content
In this course, the problems encountered in tax judgement law and solutions
Course Precondition
The course has no prerequisites
Resources
Turgut CANDAN, Açıklamalı İdari Yargılama Usulü Hakkında Kanunu, Yetkin Yayınları, 9.baskı,2022.Mehmet YÜCE, Vergi Yargılaması Hukuku, Ekin Yayınevi, 2109.
Notes
Administrative Procedure Law No. 2577
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic concepts of judicial procedure, relations between concepts and basic principles of procedural law |
| LO02 | Discuss the solution of tax disputes at administrative ways |
| LO03 | Explains problems related to tax disputes at administrative way of solutions |
| LO04 | Explains the judicial solution of tax disputes |
| LO05 | Discuss the problems related to the judicial solution of tax disputes |
| LO06 | Explains alternative ways of solutions for tax disputes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 4 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 3 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General evaluation of the Turkish judicial system | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 2 | Administrative way of solutions for tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 3 | Problems encountered in the solution of tax disputes at the administrative ways | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 4 | Judicial solution of tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 5 | Historical development of Turkish tax jurisdiction | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 6 | The legal nature of the tax case | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Administrative lawsuits types | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | midterm preparation | Öğretim Yöntemleri: Anlatım |
| 9 | Annulment actions | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Full remedy actions | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Ordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | The appeal | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 13 | appeal remedy law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Extraordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | alternative solutions ways to tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Ödev |
| 17 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Ödev |
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 | ||