Tax Law I
bcelener@gsu.edu.tr
huzelturk@gsu.edu.tr
akalender@gsu.edu.tr
Content
Objective
The objective of this course is to teach general principles of tax law and tax procedure
Course Content
Introduction and historical development; Sources of tax law and interpretation of tax law provisions,Taxation power,Tax liability, Rights and liabilities of the taxpayer, Taxation procedures, Protection of tax receivable, Extinction of tax liability,Tax offences and penalties, Resolution of tax disputes
Course Learning Outcomes
At the end of learning the student:
-should demonstrate knowledge of principles and rules concerning the birth, development and termination of tax relationship,
- will be able to work with the legal and tax concepts that frame and define the scope of Tax Law, its main sources and rules of interpretation and integration, analysis, creation, development and extinction of the legal / tax relationship.
-should be able to work with the structure of the Turkish tax law system, including the principles underlying the guarantees of taxpayers (administrative and judicial procedures).
-will further identify the tax offenses, their fines and penalties and legal remedies against those.
-will be able to identify rules concerning compulsory collection of tax receivable and protection thereof.
References
Öncel,M.& Kumrulu,A & Çağan, N. (2010) Vergi Hukuku, Ankara
Weekly Contents
| Week | Weekly Contents |
|---|---|
| 1 | Introduction and historical development; Sources of tax law and interpretation of tax law provisions |
| 2 | Taxation power |
| 3 | Tax liability |
| 4 | Rights and liabilities of the taxpayer |
| 5 | Taxation procedures I |
| 6 | Taxation procedures II |
| 7 | Protection of tax receivable |
| 8 | Extinction of tax liability |
| 9 | Midterm exam |
| 10 | Tax offences and penalties I |
| 11 | Tax offences and penalties II |
| 12 | Tax offences and penalties III |
| 13 | Resolution of tax disputes I |
| 14 | Resolution of tax disputes II |
Assessment System
| Activities | Number | Contribution |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 50 |
| Contribution of final exam to overall grade | 1 | 50 |
| Total | 2 | 100 |
| Activities | Number | Contribution |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 50 |
| 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 |
| Total | 1 | 50 |
Relation of Proficiency
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Recognizing fundamental legal concepts, defining, interpreting and using them. | X | ||||
| 2 | Recognizing fundamental disciplines of law and their content, including legislation, case-law and the doctrine in the relevant discipline. | X | ||||
| 3 | Recognizing positive norms in the legislation and being able to define and explain the principals of methodology. | X | ||||
| 4 | Being able to determine, identify and restate legal problems. | X | ||||
| 5 | Being able to use legal interpretation principals in an efficient manner in order to analyse and resolve a legal problem and in order to develop a strategy. | X | ||||
| 6 | Being able to conduct academic researches on legal problems and to propose solutions. | X | ||||
| 7 | Assuming responsibility individually or collectively for resolving complicated legal problems. | X | ||||
| 8 | Being able to criticise positive norms of the law system. | X | ||||
| 9 | Being able to explain technical legal knowledge in Turkish, French and English verbally or in writing, being able to report personal opinion concerning a legal problem verbally or in writing in a persuasive manner. | X | ||||
| 10 | Being able to follow up the local and international legal literature, to update technical legal knowledge permanently, to use information technology in an efficient manner in order to achieve these goals. | X | ||||
| 11 | Being able to conduct comparative academic researches between different law systems. | X | ||||
| 12 | Respecting human rights and universal principals and notions of law. | X | ||||
| 13 | Respecting the ethical standarts, good faith, fairness and equity principals. | X | ||||
| 14 | Being sensitive to social problems, democracy, laicism and rule of law principal. | X | ||||
ECTS
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 2 | 28 |
| Working Hours out of Class | 14 | 3 | 42 |
| Midterm Examinations (including preparation) | 1 | 6 | 6 |
| Final Examinations (including preparation) | 1 | 9 | 9 |
| Total Workload | 85 | ||
| Total Workload / 25 | 3.40 | ||
| Credits ECTS | 3 | ||