Tax Law(G372)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G372 | Tax Law | 6 | 3 | 0 | 0 | 3 | 3 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Compulsory |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Balca ÇELENER bcelener@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of this course is to teach the fundamental principles of tax law and turkish tax system. |
| Content | Introduction and history, authority of tax regulation, tax payer's rights, turkish tax system, income tax, company taxatioin, vat, excises |
| Course Learning Outcomes |
This course will teach the student - the rules and principles regarding the relation between the state and the tax payer - to respond to fiscal problems - fundamental principles of turkish tax system. |
| Teaching and Learning Methods | classical teaching method |
| References | Öncel,M.& Kumrulu,A & Çağan, N. (2013) Vergi Hukuku, Ankara, Turhan Kitabevi (2013) |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Tax and Related Concepts with Taxation |
| 2 | Sources of Tax Law and Implementation of Tax Law In Terms of Place and Time |
| 3 | Constitutional Principles of Tax Law |
| 4 | Proof and Interpretation in Tax Law, Principle of Substance Over Form and Principle Of Ex Officio Jurisdiction |
| 5 | Stages of Tax Debt – Tax Claim Relation |
| 6 | Tax Audit Of Tax Payers |
| 7 | Tax Fraud Crimes |
| 8 | Tax Crimes; Breach of Tax Privacy, Practicing of Tax Payers Individual Transactions and Tax Misdemeanor |
| 9 | Administrative Resolutions of Tax Disputes |
| 10 | Tax Jurisdiction |
| 11 | Taxpayers Individual Application to European Court of Human Rights In Relation to Tax Matters |
| 12 | Basic Principles of Collection Procedures of Public Receivables |
| 13 | Basic Principles of Income Taxes |
| 14 | Basic Principles of Expenditures Taxes and Wealth Taxes |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 0 | 0 |
| Contribution of final exam to overall grade | 0 | 0 |
| Toplam | 0 | 0 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 0 | 0 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge. | |||||
| 2 | The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods. | |||||
| 3 | The ability to work effectively in a team; the ability to pass on knowledge to other members of the team. | |||||
| 4 | The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary. | |||||
| 5 | The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business. | |||||
| 6 | Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired. | |||||
| 7 | Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment. | |||||
| 8 | Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages. | |||||
| 9 | The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions. | |||||
| 10 | Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions. | |||||
| 11 | Consciousness of taking into account ethical values, when making decisions and being involved in business life. | |||||
| 12 | Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences. | |||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 3 | 4 | 12 |
| Midterm Examinations (including preparation) | 1 | 10 | 10 |
| Final Examinations (including preparation) | 1 | 11 | 11 |
| Total Workload | 75 | ||
| Total Workload / 25 | 3.00 | ||
| Credits ECTS | 3 | ||