School/Faculty/Institute | Faculty of Law | ||||
Course Code | HUK 309 | ||||
Course Title in English | Public Finance and Tax Law I | ||||
Course Title in Turkish | Kamu Maliyesi ve Vergi Hukuku I | ||||
Language of Instruction | TR | ||||
Type of Course | Lecture | ||||
Level of Course | Introductory | ||||
Semester | Fall | ||||
Contact Hours per Week |
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Estimated Student Workload | 78 hours per semester | ||||
Number of Credits | 3 ECTS | ||||
Grading Mode | Standard Letter Grade | ||||
Pre-requisites | None | ||||
Expected Prior Knowledge | None | ||||
Co-requisites | None | ||||
Registration Restrictions | None | ||||
Overall Educational Objective | With this course, students will have basic knowledge in the field of public finance and tax law. | ||||
Course Description | The course will provide the basic knowledge of terms of tax theory, public expenditures, public debts, budget, taxation principles, taxation process, externalities, public revenues and their classification, taxation principles of the tax system and classification of taxes, economic effects of taxes, terms of tax burden, tax avoidance, tax evasion. | ||||
Course Description in Turkish | Vergi Teorisi kavramları, Kamu Harcamaları, Kamu Borçları, Bütçe, Vergilendirme İlkeleri, Vergilerin ekonomik etkileri, vergilendirme ilkeleri ve vergilerin sınıflandırılması, vergi yükü, vergiden kaçınma, vergi kaçırma kavramları. |
Course Learning Outcomes and CompetencesUpon successful completion of the course, the learner is expected to be able to:1) Upon successful completion of the course, the student, 1. Knows the tax relationship between the state and individuals in Turkey and in the world. 2) Upon successful completion of the course, the student, 2. Determines the obligations arising from sovereignty between the state and individuals, and their legal nature within the scope of the rule of law. 3) Upon successful completion of the course, the student, 3. Learns how to resolve disputes in the tax system. 4) Upon successful completion of the course, the student, 4. Learns the classification of taxes, tax avoidance, tax evasion concepts. 5) Upon successful completion of the course, the student, 5. Learns the problems and gaps in tax systematics and evaluates and criticizes the results. |
Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 | 5 |
---|---|---|---|---|---|
1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology. | |||||
2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation. | |||||
3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes. | |||||
4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts. | |||||
5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline. | |||||
6) Internalization and dissemination of professional ethical standards. | |||||
7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences. | |||||
8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level). | |||||
9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity. | |||||
10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement. | |||||
11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses. | |||||
12) Ability to acquire knowledge independently, and to plan one’s own learning. | |||||
13) Demonstration of advanced competence in the clarity and composition of written work and presentations. |
N None | S Supportive | H Highly Related |
Program Outcomes and Competences | Level | Assessed by | |
1) | Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology. | N | |
2) | Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation. | N | |
3) | Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes. | H | Exam,HW,Participation |
4) | Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts. | N | |
5) | Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline. | N | |
6) | Internalization and dissemination of professional ethical standards. | N | |
7) | Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences. | N | |
8) | Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level). | N | |
9) | Recognition, understanding, and respect for the complexity of sociocultural and international diversity. | S | Participation |
10) | Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement. | S | HW,Participation |
11) | Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses. | N | |
12) | Ability to acquire knowledge independently, and to plan one’s own learning. | S | Exam,HW |
13) | Demonstration of advanced competence in the clarity and composition of written work and presentations. | H | Exam,HW |
Prepared by and Date | BİNNUR ÇELİK , January 2024 |
Course Coordinator | BİNNUR ÇELİK |
Semester | Fall |
Name of Instructor | Prof. Dr. BİNNUR ÇELİK |
Week | Subject |
1) | Basic Concepts of Tax Law and Public Finance |
2) | Sovereignty, State and Tax |
3) | Classification of Public Revenues |
4) | Classification of Public Expenditures |
5) | Public Debt |
6) | Budget |
7) | Taxation Principles |
8) | Midterms |
9) | Economic effects of taxation |
10) | (Economic and legal) Classification of taxes |
11) | Tax burden, Tax avoidance |
12) | Tax evasion |
13) | Guided Taxation |
14) | Analysis of the Tax System "de lege ferenda" |
Required/Recommended Readings | Kamu Maliyesi, Abdurrahman Akdoğan, Gazi Kitabevi (son baskı) Kamu Maliyesi, Nurettin Bilici, Seçkin Yayınevi, Ankara (son baskı) Vergi Hukuku, Nihal Sabah, Beta Yayınevi (son baskı) Vergi Hukuku, Nurettin Bilici, Seçkin Yayınevi, Ankara (son baskı) | ||||||||||||
Teaching Methods | Theoretical explanation, analysis of public practices with related to course subjects. | ||||||||||||
Homework and Projects | |||||||||||||
Laboratory Work | |||||||||||||
Computer Use | |||||||||||||
Other Activities | |||||||||||||
Assessment Methods |
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Course Administration |
celikbi@mef.edu.tr +902123963600 Ofis Saatleri: Lütfen mail ile randevu alınız. Office Hours: Appointment per e-mail. |
Activity | No/Weeks | Hours | Calculation | ||||
No/Weeks per Semester | Preparing for the Activity | Spent in the Activity Itself | Completing the Activity Requirements | ||||
Course Hours | 14 | 1 | 3 | 56 | |||
Midterm(s) | 1 | 8 | 2 | 10 | |||
Final Examination | 1 | 10 | 2 | 12 | |||
Total Workload | 78 | ||||||
Total Workload/25 | 3.1 | ||||||
ECTS | 3 |