Tax Conflicts and Settlement Mechanisms(EHYL-343)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| EHYL-343 | Tax Conflicts and Settlement Mechanisms | 1 | 3 | 0 | 0 | 3 | 6 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Masters Degree |
| Course Instructor(s) | Hakan Üzeltürk huzelturk@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of this course is to teach the conflicts which occur between administration and entreprises |
| Content | The content of this course consists of conflicts in tax law and the contemporary approaches of fiscal courts to main conflicts. |
| Course Learning Outcomes | taxation errors, misinterpretations of the law on both sides, the abuse of rights and limitations of taxpayer returns generate surtaxations, sources of disputes between the tax administration and the taxpayer of the tax. |
| Teaching and Learning Methods | analyses of the jurisprudence and the approche of tax administration |
| References | Vergi Denetimi, Ali Çelikkaya; Vergi Dava rehberi, Mehmet Yüce; Vergi Yargılaması Hukuku, Yusuf Karakoç; jurisprudence and articles |
Theory Topics
| Week | Weekly Contents |
|---|
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 | Recognizing positive norms in economic law and being able to define and explain the principals of methodology, | |||||
| 2 | Being able to determine, identify and restate legal problems, | |||||
| 3 | Being able to use legal interpretation principals in an efficient manner in order to analyze and resolve a legal problem and in order to develop a strategy, | |||||
| 4 | Being able to conduct academic researches on legal problems and to propose solutions, | |||||
| 5 | Assuming responsibility individually or collectively for resolving complicated legal problems, | |||||
| 6 | Being able to criticise positive norms of the law system, | |||||
| 7 | Being able to explain technical legal knowledge in economic law 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, | |||||
| 8 | 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, | |||||
| 9 | Being able to conduct comparative academic researches between different law systems, | |||||
| 10 | Being able to explain and utilize academic study methodologies in order to conduct academic research on a certain legal problem. | |||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||