ADVANCED TAXATION LAW AND LEGISLATION PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISY510	ADVANCED TAXATION LAW AND LEGISLATION	1	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	MASTER'S DEGREE, TYY: + 7.Level, EQF-LLL: 7.Level, QF-EHEA: Second Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Tax and learning the basic concepts of law, tax law, be able to comprehend its place in the legal system, taxation process, to explain the reasons for and eliminate tax debt that make up the balance sheet items in the balance sheet valuation and equipment and intangible assets subject to amortization amortismanlarını to calculate the tax and related offenses and penalties related to obtain information about the trial process.
Contents of the Course Unit:	The concept of taxation and tax law, tax law, tax law, legal system, sources of tax laws in place in the space, time, and meaning in terms of implementation, the basic concepts of taxation Tax on taxation authority license, Representation, Private Contracts and Restricted Activities, Taxation, Tax Debt That Ended the Causes, Valuation Obligations of taxpayer Tax Law Times - Depreciation Tax Administration, Organizational Structure, Tax Audit Institutions, Information Acquisition Tax Crime And Punishment Termination of Major Tax Crimes and Penalties Penalties, Fines Reducing Causes Tax Disputes Tax Disputes Judicial Administrative Solution The Solution Path

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Understanding the concept of tax and different types of taxes
Understanding the main principles of tax law and their application in practice
Grasping the basics of tax systems and those of the Turkish tax system
Being able to conduct research in tax law
Forming an opinion on the current problems of tax systems

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	literature research	The concept of taxation and tax law, tax law, the place of the legal system	Lecture, discussion, non-mandatory research assignments, exam.
2	literature research	Sources of Tax Law	Lecture, discussion, non-mandatory research assignments, exam.
3	literature research	Tax laws of the place, time and meaning in terms of implementation, the taxation authority	Lecture, discussion, non-mandatory research assignments, exam.
4	literature research	Basic concepts of taxation	Lecture, discussion, non-mandatory research assignments, exam.
5	literature research	Tax License, Representation, Private Contracts and Prohibited Activities, Taxation Procedures	Lecture, discussion, non-mandatory research assignments, exam.
6	literature research	Why the End of Tax Debt, Tax Law Periods	Lecture, discussion, non-mandatory research assignments, exam.
7	literature research	Assignments of the person who paid the tax	Lecture, discussion, non-mandatory research assignments, exam.
8	literature research	Organization Structure of Tax Administration, Tax Audit Institutions, Knowledge Acquisition	Lecture, discussion, non-mandatory research assignments, exam.
9	literature research	Tax Crimes and Punishments	Lecture, discussion, non-mandatory research assignments, exam.
10	-	MID-TERM EXAM	-
11	literature research	Major Tax Crimes and Punishments	Lecture, discussion, non-mandatory research assignments, exam.
12	literature research	Termination of the Criminal, Criminal and Reducing Causes	Lecture, discussion, non-mandatory research assignments, exam.
13	literature research	Administrative Dispute Resolution of Tax Roads	Lecture, discussion, non-mandatory research assignments, exam.
14	literature research	General review	Lecture, discussion, non-mandatory research assignments, exam.
15	literature research	General review	Lecture, discussion, non-mandatory research assignments, exam.
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Öner, E. (2020). Vergi Hukuku, 12.Baskı, Ankara.
Victor T.,Kim B. ve Borbala K.(2016). Comparative Tax Law, 2nd edition..

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To explain the basic concepts and theories associated with the field of business administration

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To relate concepts and cases in the field of business administration
2	To make scientific and interdisciplinary research about the cases in the field

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To draw conceptual and theoretical connections between past and present business cases and to make forecasts for the future

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To make literature review for analyzing cases in the field of Business Administration and to use this information for personal studies.
2	To use the latest technology for making descriptive and exploratory research and to use this information for personal studies.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To conduct a field-specific study individually and to complete it with discipline and responsibility.
2	To assume duties and responsibilities in a team work as leader or team member and to fulfil them flawlessly.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To analyze data and findings in the field of Business Administration with respect to cause-effect relations and critical perspective.
2	To identify gaps in the theory and practice of Business Administration and to offer solutions for each.
3	To develop ideas as to how to use the information related to the field of Business Administration in professional life.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To convey information related with the field of Business Administration by using effective presentation and communication techniques
2	To use field-specific information for creation of various projects, activities and social responsibility programmes.
3	To conduct literature review, follow the recent developments and produce written and oral works in a foreign language

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To respect social, cultural, scientific and ethical norms and values in the processing and dissemination of data.
2	To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	14	3	42
Assignment (Homework)	5	5	25
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	0	0	0
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	0	0	0
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	49	0	153