TÜRKÇE
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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 |
| Label | FE Field Education Courses E Elective |
| 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 | Defines the general principles and basic concepts of tax law. |
| LO02 | Defines the tax payer and explains their duties and rights. |
| LO03 | Distinguishes the stages of the taxation process. |
| LO04 | Defines and compares tax misdemeanors and crimes. |
| LO05 | Explains importance of the basic functioning of international taxation. |
| LO06 | Interprets basic tax laws. |
| LO07 | Develops the habit of using legislation for tax problems. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes 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, list 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 | Rearranges the data required to solve accounting problems within businesses. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 3 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 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 | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 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 - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. | 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 | ||