Department of Justice

ADL 270 | Course Introduction and Application Information

Course Name

Tax Legislation

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
ADL 270	Fall/Spring	2	0	2	3

Prerequisites	None
Course Language	Turkish
Course Type	Elective
Course Level	Short Cycle
Mode of Delivery	face to face
Teaching Methods and Techniques of the Course	-
National Occupation Classification	-
Course Coordinator	Dr. Öğr. Üyesi Mine KASAPOĞLU TURHAN
Course Lecturer(s)	Öğr. Gör. Dr. Turgay BOZOĞLU
Assistant(s)	Araş. Gör. Barış KARAHAN

Course Objectives

The course provides a general approach about; basic concepts, instittutions and main taxes of Turkish Tax Law and administrative or judgmental resolution ways of disputes.

Learning Outcomes

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	Students who succeed in this course will have an idea about the main concepts and principles of tax law.
2	will learn the principles of taxation.
3	will have information about the procedures and process of taxation.
4	will understand the rights and obligations of tax payers.
5	will know tax offenses and penalties, compare with criminal law and establish a contact with current life.
6	will know crime and punishments at tax law, compare with criminal law and establish a contact with current life.
7	will learn the systematic about enforcement of taxes and compare with the other enforcement systems.
8	will have information about the administrative and judgmental resolution ways of disputes.

Course Description

The main titles of this lesson is indicated briefly as follows; The subject, context and sources of tax law, Constitutional Periods in tax law, The organisation of tax administration, Tax offenses and penalties, tax disputes and tax proceeding law.

Course Category	Core Courses	X
	Major Area Courses
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation	Learning Outcome
1	Definition, Subject and Principles of Tax Law	Vergi Hukuku, 2018, s. 4-34.
2	The Actors of Taxation	Vergi Hukuku, 2018.s. 35-52.
3	Taxpayer Liability, Audit and Durations	Vergi Hukuku, 2018, s. 53-80.
4	Taxation Process and Procedures.	Vergi Hukuku, 2018, s. 81-97.
5	Tax offenses and penalties –I	Vergi Hukuku, 2018, s. 99-130.
6	Tax offenses and penalties –II	Vergi Hukuku, 2018, s. 99-130.
7	Tax Enforcement Law	Vergi Hukuku, 2018, s. 131-145.
8	Mid term exam
9	Administrative resolutions for tax disputes.	Vergi Hukuku, 2018, s. 147-164.
10	Tax Jurisdiction - I	Vergi Hukuku, 2018, s. 165-186.
11	Tax Jurisdiction - II	Vergi Hukuku, 2018, s. 165-186.
12	Income taxes	Türk Vergi Sistemi, 2018, s. 3-13, 97-106.
13	Consumption Taxes	Türk Vergi Sistemi, 2018,s. 129-137, 155-160, 169-181.
14	Wealth taxes	Türk Vergi Sistemi, 2018, s. 183-206.
15	Review of the semester
16	Final

Course Notes/Textbooks

Bilici Nurettin, Vergi Hukuku Cilt:1, 46. Baskı, Savaş Yayınevi Ankara 2018;

Bilici Nurettin, Türk Vergi Sistemi Cilt:2, 42. Baskı, Savaş Yayınevi Ankara 2018.

Suggested Readings/Materials

Bilici Nurettin, Öden Begüm Dilemre, Vergi Hukuku Uygulamaları, 5. Baskı, Savaş Yayınevi, Ankara, 2016.

EVALUATION SYSTEM

Semester Activities	Number	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5	LO 6	LO 7	LO 8
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments	1	15
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	35
Final Exam	1	50
Total

Weighting of Semester Activities on the Final Grade	2	50
Weighting of End-of-Semester Activities on the Final Grade	1	50
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	2	32
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	15	1	15
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	1	5	5
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	15	15
Final Exam	1	20	20
		Total	87

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	PC Sub	Program Competencies/Outcomes	* Contribution Level
#	PC Sub	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to have knowledge about theories, concepts, methods and tools in the field of Justice services.		-	-	X	-	-
2	To be able to explain basic theoretical and procedural knowledges in the field of Public and Private Law.		-	-	-	-	X
3	To be able to have the basic and recent knowledge related with information technologies beside the field of Law.		X	-	-	-	-
4	To be able to have knowledge about ethics, legislations, principles and corevalues required by the Justice Services.		-	-	-	X	-
5	To be able to work efficiently and effectively in the field of Justice services as an individual and a teammember and as a responsible person.		-	X	-	-	-
6	To be able to convey his/her theoretical knowledge in the field of Justice Services in written or orally.		-	-	X	-	-
7	To be able to know the concepts of occupational safety, environmental protection and quality, and perform the requirements.		X	-	-	-	-
8	To be able to communicate with his/her colleagues in written and orally about the law issues in Turkish and in English as stipulated.		X	-	-	-	-
9	To be able to use the basic knowledge and skills required by the justice services for lifetime.		-	-	-	-	X
10	To be able to understand and practice the legal decisions and regulations required by the Justice Services.		-	-	-	-	X
11	To be able to follow the current developments in the field of Law and Justice by using English in the European Language Portfolio A2 Level.		-	-	-	-	-