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VERGİ HUKUKU PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
ATP221 VERGİ HUKUKU 3 2 2 5

GENERAL INFORMATION

Language of Instruction : Turkish
Level of the Course Unit : ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course : Elective
Mode of Delivery of the Course Unit Live (Online)
Coordinator of the Course Unit Lecturer AHENK ÇİÇEK GÜVENÇ
Instructor(s) of the Course Unit

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: It aims to comprehend the basic structure of tax law and to provide basic solutions to a concrete event in Turkish tax system.
Contents of the Course Unit: Definition and sources of tax law, Tax parties, Taxpayer duties, tax audit and periods, Taxation process, Tax misdemeanors, crimes and penalties, Reasons for terminating tax debts and penalties, Tax disputes and remedies, Tax receivable protection, Income tax, Corporate tax protection Contains value-added tax topics.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Examines the legislation and judicial decisions related to tax law.
Knows the basic concepts of tax law.
Defines the principles of tax, similar financial obligations and constitutional taxation.
Evaluate the Turkish Tax System.
World 'in Turkey and also has information regarding what is happening in the tax type.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Reading, Internet research. Definition and sources of tax law Lecture, Discussion, Question and Answer
2 Reading, Internet research. Tax partners • Tax administration • Taxpayer • Responsible Lecture, Discussion, Question and Answer
3 Reading, Internet research. Taxpayer's duties, tax audit and deadlines Lecture, Discussion, Question and Answer
4 Reading, Internet research. practical work Lecture, Discussion, Question and Answer
5 Reading, Internet research. Taxation process Lecture, Discussion, Question and Answer
6 Reading, Internet research. Tax misdemeanors, crimes and penalties Lecture, Discussion, Question and Answer
7 Reading, Internet research. Reasons for terminating tax debt and penalties Lecture, Discussion, Question and Answer
8 - MID-TERM EXAM -
9 Reading, Internet research. Practical work and general repetition Lecture, Discussion, Question and Answer
10 Reading, Internet research. Tax disputes and solutions Lecture, Discussion, Question and Answer
11 Reading, Internet research. Protection of tax receivables Lecture, Discussion, Question and Answer
12 Reading, Internet research. Income tax Lecture, Discussion, Question and Answer
13 Reading, Internet research. Corporation tax Lecture, Discussion, Question and Answer
14 Reading, Internet research. Value-added tax Lecture, Discussion, Question and Answer
15 Reading, Internet research. Taxes on wealth and general repetition Lecture, Discussion, Question and Answer
16 - FINAL EXAM -
17 - FINAL EXAM -

SOURCE MATERIALS & RECOMMENDED READING

ÖNCEL M., KUMRULU A., ÇAĞAN N.,(2018). Vergi Hukuku. Ankara:Turhan Kitabevi

ASSESSMENT

Assessment & Grading of In-Term Activities Number of Activities Degree of Contribution (%) Description
Level of Contribution
0 1 2 3 4 5

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

KNOWLEDGE

Theoretical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
To have theoretical and practical knowledge at law.
5
2
The ability to understand the basic concepts of law and the basic features of principal disciplines of law.
5

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
To have theoretical and practical knowledge at basic level which are supported by course books, practical equipment and other scientific sources that contains up-to-date information in the field of study based on the competencies acquired in secondary school level.
5

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Ability to think in analytical way.
5
2
To get competence in using the acquired basic-level theoretical and practical knowledge in the next level of education in the same field or in another field at the same level.
5

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
The ability to analyse and evaluate the data, to identify and analyse problems, and to produce solutions based on proofs by using the acquired basic-level knowledge and skills.
5
2
To write on Turkish F keyboard with using 10 finger technique
0

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
The ability to carry out independently a basic-level work project in the field of study.
5
2
The ability to take responsibility as a member of a team for solving unpredictable complex problems that arise in practice in the field of study.
5
3
The ability to manage activities for the professional development of subordinate individuals within the framework of a project.
1

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
The ability to evaluate in a critical manner the acquired basic-level knowledge and skills, and to decide upon and meet learning needs.
5
2
To acquire the awareness of life-long learning.
5

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
The ability to express opinions on the field-related in written and verbal form.
0
2
The ability to share views and suggestions for problems on the field of study, with professional and unprofessional individuals.
5

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
To have scientific, cultural and ethical values concerning the procedures of gathering, analysing and evaluating of the data in the field of study.
5
2
The ability to institute proceedings.
0
3
To have knowledge about the execution proceeding and bankrupt.
4

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 2 28
Preliminary & Further Study 14 2 28
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 12 3 36
Assignment (Homework) 0 0 0
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 2 8 16
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 2 6 12
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 46 0 122
Total Workload of the Course Unit 122
Workload (h) / 25.5 4,8
ECTS Credits allocated for the Course Unit 5,0