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İzmir Ekonomi Üniversitesi

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    VOCATIONAL SCHOOL OF JUSTICE

    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
    Course Lecturer(s)
    Assistant(s)
    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

    The students who succeeded in this course;

    • Students who succeed in this course will have an idea about the main concepts and principles of tax law.
    • will learn the principles of taxation.
    • will have information about the procedures and process of taxation.
    • will understand the rights and obligations of tax payers.
    • will know tax offenses and penalties, compare with criminal law and establish a contact with current life.
    • will know crime and punishments at tax law, compare with criminal law and establish a contact with current life.
    • will learn the systematic about enforcement of taxes and compare with the other enforcement systems.
    • 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 Weigthing
    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
    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.
    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

     

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