TÜRKÇE
ENGLISH
Information
| Code | MUV223 |
| Name | Tax Law |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. DENİZ YILDIRIM |
| Course Instructor |
Öğr. Gör. SELİM SOYÇELİK
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to define and interpret the general principles and basic concepts of tax law, as well as to understand the functioning and legal methodology of the taxation process, tax penalties, disputes and international taxation.
Course Content
Legal legislation regarding tax.
Course Precondition
None
Resources
Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek ( 2022). Vergi Hukuku, 13.Baskı, Bursa: Ekin Yayınevi. Bilici Nurettin (2022). Vergi Hukuku, 53.Baskı, Ankara: Savaş Yayınevi.
Notes
Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defining the general principles and basic concepts of tax law. |
| LO02 | Ability to explain taxpayer's duties and rights. |
| LO03 | Distinguishing the stages of the taxation process. |
| LO04 | Ability to define tax misdemeanors and crimes. |
| LO05 | Understand the basic stages of resolving tax disputes. |
| LO06 | Ability to analyze the basic functioning of international taxation. |
| LO07 | Ability to interpret basic tax laws. |
| LO08 | Gaining the habit of using legislation for tax problems. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | 4 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 3 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Tax Law | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Sources of Tax Law | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Implementation of Tax Laws | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 4 | Basic Concepts Regarding Tax: Taxpayer, Tax Responsible, Driving License in Tax Law | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Basic Concepts Related to Tax: Subject of Tax, Legal Reasons for Tax; Tax Exemption, Exceptions and Deductions, Tax Base and Tariff | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Taxpayer's Duties and Rights | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Tax Administration and Tax Audit | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Taxation Process – Assessment, Notification stages | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Taxation Process – Accrual, Collection stages | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Deadlines in Tax Law | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Tax Misdemeanors and Crimes | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Tax Disputes and Resolution | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Tracking and Collection of Tax Receivables | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | International Taxation | Lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||