TAX LAW PROGRAMME COURSE DESCRIPTION

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

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Course Prerequisite	No

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	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 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