Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
4HUK206TAX PROCEDURAL LAW2+0+02322.07.2024

 
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 Within the scope of this course, it is aimed to teach the procedural rules regarding tax disputes by providing students with information about the Turkish tax system.
Course Content Within the scope of this course, the reasons for the emergence of tax disputes, the powers of tax courts, the rules of tax procedure law, legal remedies and evidence issues in tax proceedings will be covered.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. Hasan CANPOLAT
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Turkish Tax Procedure Code
Course Notes -
Documents Türk Vergi Sistemi, Doğan Şenyüz/Mehmet Koca/Adnan Gerçek
Exams 2

Course Category
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
Assignments 14 2 28
Presentation 14 1 14
Mid-terms 1 1 1
Final examination 1 1 1
Total Work Load   Number of ECTS Credits 3 86

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Learns the distinction between formal tax law and material tax law
2 Learns the general principles of the Turkish tax system
3 Mükellefin vergilendirme sürecindeki yükümlülüklerini ve haklarını öğrenir
4 Learn the rights and obligations of the state in the taxation relationship.
5 Absorbs the distinction between direct tax and indirect tax
6 Learns the types of income
7 Defines tax crimes and penalties.
8 Learns the principles of Corporate Tax in detail
9 Examines Value Added Tax
10 Analyzes the resolution process of tax disputes.
11 Examines the legislation and judicial decisions regarding tax law
12 Gains knowledge of taxation theory

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Taxation theory - -
2 General principles of taxation - -
3 General structure of the Turkish Tax System - -
4 Concept of ''Income'' - -
5 Income Tax - -
6 Corporation Tax - -
7 Value-added tax - -
8 Mid-term Exam - -
9 Motor Vehicle Tax - -
10 Tax Crimes and Misdemeanors - -
11 Correction and Reconciliation - -
12 Ways of the Tax Administration to Control the Taxpayer - -
13 Tax Judgment - -
14 Practical Work - -
15 An Overview - -

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 5 4 5 4 5 4 5 5 5 4 4 5
C1 4 5 4 5 4 5 4 5 5 4 4 4
C2 5 4 5 5 4 5 5 4 4 5 5 4
C3 5 5 4 4 4 5 4 5 5 4 4 5
C4 4 4 5 5 5 4 5 4 5 5 4 5
C5 5 5 5 4 5 4 4 5 4 5 5 4
C6 4 5 5 4 5 5 5 4 4 4 5 5
C7 4 4 4 4 4 5 5 5 4 5 4 5
C8 5 4 4 5 5 4 4 4 5 4 4 4
C9 4 4 4 5 5 4 4 4 5 5 5 4
C10 5 5 5 4 4 5 5 5 4 4 5 5
C11 5 5 5 5 5 5 5 4 4 4 4 5
C12 5 4 4 5 4 4 4 5 5 5 4 4

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=176998&lang=en