TÜRKÇE
ENGLISH
Information
| Code | PF1805 |
| Name | Constitutional Foundations of Tax Law |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
Prof. Dr. SONER YAKAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
rinciples of taxation in Article 73 of the 1982 Constitution and to examine the relationship of other principles in the Constitution with taxation.
Course Content
Course content; Taxation principles in Article 73 of the 1982 Constitution and other constitutional principles related to taxation.
Course Precondition
The course has no prerequisites
Resources
Tamer BUDAK, Türk Vergi Hukukunda Anayasal Ölçüt: Mali Güç, On iki levha yayınları,2010, Gülsen GÜNEŞ, Verginin Yasallığı İlkesi, Alfa Yayınları, Articles on constitutional principles and decisions of the Constitutional Court.
Notes
1982 Constitution, Tax Procedure Law No. 213
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the historical development of constitutional taxation principles |
| LO02 | Explains the principles of taxation in Article 73 of the 1982 Constitution. |
| LO03 | Learns the principle of legality from constitutional taxation principles and the exceptions to this principle. |
| LO04 | Explains the principle of equality in taxation, one of the constitutional taxation principles, and the abililty to pay, which is the criterion of this principle. |
| LO05 | Evaluates the relationship between taxation and other constitutional principles other than Article 73 of the Constitution. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 4 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 3 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | 3 |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 4 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 5 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | 5 |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Historical development of constitutional taxation principles | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | .Principles of taxation in Article 73 of the 1982 Constitution | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Principle of legality | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Exceptions to principle of legality 1 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Exceptions to principle of legality 2 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Tartışma, Anlatım |
| 6 | Principle of Equality in Taxation | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Tartışma, Anlatım |
| 7 | Principle of Equality in Taxation 2 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Midterm Preparation | Öğretim Yöntemleri: Tartışma, Anlatım |
| 9 | Ability to pay 1 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım |
| 10 | Ability to pay 2 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Other principles apart from Article 73 of the Constitution: right to property | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Right to a fair trial | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Evaluation of constitutional taxation principles within the framework of the decisions of the Constitutional Court 1 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Tartışma, Anlatım |
| 14 | Evaluation of constitutional taxation principles within the framework of the decisions of the Constitutional Court 2 | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Other principles apart from Article 73 of the Constitution | It is necessary to read articles and books on the subject | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Final exam Preparation | Ölçme Yöntemleri: Ödev |
| 17 | Term Exams | Final exam Preparation | Ölçme Yöntemleri: Ödev |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||