Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3HUK211Tax Law2+0+02301.10.2025

 
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Law
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course It is aimed to to teach the fundamental concepts and rules of Tax Procedure Law, Tax Criminal Law, Tax Judiciary, and Private Tax Law.
Course Content The history, sources, and interpretation of Turkish tax law, the taxation process, tax crimes and penalties, and solutions to tax disputes are discussed. Additionally, some taxes, including income tax and corporate tax, are included in the content of this course.
Course Methods and Techniques 1: Lecture by instructor 2: Lecture by instructor with class discussion
3: Problem solving by instructor 4: Use of simulations 5: Problem solving assignment 6: Reading assignment 7: Laboratory work 8: Term research paper 9: Presentation by guest speaker 10: Sample Project Review
11: Interdisciplinary group working 12: Peer-grading of home works
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Dr. Alperen Asım Koruk - -
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources -
Course Notes 1- Prof. Dr. Mualla Öncel, Prof. Dr. Ahmet Kumrulu, Prof. Dr. Nami Çağan, Doç. Dr. Cenker Göker, Vergi Hukuku, 33. Baskı, Turhan Kitabevi.
2- Prof. Dr. Halil Nadaroğlu, Kamu Maliyesi Teorisi, 2000, Beta.
Documents Fotokopi paylaşılabilir.
Assignments Paylaşılabilir.
Exams Paylaşılamaz.

Course Category
Mathematics and Basic Sciences %0
Engineering %0
Engineering Design %0
Social Sciences %0
Education %0
Science %0
Health %0
Field %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 2 28
Hours for off-the-c.r.stud 14 1 14
Mid-terms 1 3 3
Final examination 1 3 3
Total Work Load   Number of ECTS Credits 2 48

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Interprets sources of tax law.
2 Identifies taxation process and its results.
3 Identifies violations of the Tax Law and predicts their consequences.
4 Knows methods of settling tax disputes.
5 Knows and applies the taxpayer rights as well as duties of taxpayers in terms of particular taxes.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Fundamental Concepts of Tax Law - Lecture Notes
2 Tax Law Sources and Interpretation in Tax Law - Lecture Notes
3 Tax Rights, Double Taxation and Durations - Lecture Notes
4 Taxation Process - Lecture Notes
5 Circumstances for Ending Tax Due - Lecture Notes
6 Tax Crimes and Penalties - Lecture Notes
7 Methods for Settling Tax Disputes - Lecture Notes
8 Midterm Exam - -
9 Income Tax - Lecture Notes
10 Income Tax - Lecture Notes
11 Corporate Tax - Lecture Notes
12 Corporate Tax - Lecture Notes
13 Value Added Tax - Lecture Notes
14 Digital Service Tax - Lecture Notes
15 Final Examination - -

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 4 3 5 5 4 3 5 4 3 5 5 4
C1 3 4 5 3 4 3 5 5 3 4 4 3
C2 4 5 3 4 4 5 4 3 5 4 3 4
C3 3 4 3 4 3 5 5 3 3 4 4 4
C4 4 5 3 5 3 3 4 4 5 5 3 3
C5 5 4 5 3 3 3 4 5 5 5 5 5

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=176996&curProgID=5632&lang=en