| School/Faculty/Institute | Faculty of Law | ||||
| Course Code | HUK 310 | ||||
| Course Title in English | Public Finance and Tax Law II | ||||
| Course Title in Turkish | Kamu Maliyesi ve Vergi Hukuku II | ||||
| Language of Instruction | TR | ||||
| Type of Course | Lecture | ||||
| Level of Course | Introductory | ||||
| Semester | Spring | ||||
| 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 taxation principles, taxation process, concepts of tax procedure, tax jurisdiction, taxation principles of the tax system and classification of taxes. | ||||
| Course Description in Turkish | Vergilendirme İlkeleri ve Vergilerin Tasnifi, Vergilendirme Süreci, Vergilendirme İşlemleri, Vergi Usul Sistemi, Vergi Yargısı. |
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. Resolves disputes in the tax system. 4) Upon successful completion of the course, the student, 4. Learns the tax procedural system and tax jurisdiction system. |
| Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 |
|---|---|---|---|---|
| 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 | Spring |
| Name of Instructor | Prof. Dr. BİNNUR ÇELİK |
| Week | Subject |
| 1) | Sources of Tax Law |
| 2) | Tax Liability and Tax Payers |
| 3) | |
| 4) | Taxation Operations |
| 5) | Tariff - Communique |
| 6) | Accrual - Collection |
| 7) | Reasons for Termination of Tax Debt |
| 8) | Midterms |
| 9) | Remedies for Non-payment of Tax Debt |
| 10) | Fundamental Principles of Tax Penalties |
| 11) | Fundamental Principles of Tax Enforcement Procedures |
| 12) | Ways of Resolution of Tax Disputes - Administrative Remedies |
| 13) | Ways of Resolution of Tax Disputes - Judicial Remedies |
| 14) | Determination of Fundamental Problems of Tax Law "de lege ferenda". |
| Required/Recommended Readings | Required Materials: Vergi Hukuku, Nurettin Bilici, Seçkin Yayınevi (son bası). Vergi Hukuku, Nihal Sabah, Beta Yayınevi (son bası). Kamu Alacaklarının Takip ve Tahsili Hukuku, Binnur Çelik, On İki Levha Yayınları (son bası). Genel Vergi Hukuku, Fevzi Rifat Ortaç - Hilmi Ünsal, Gazi Kitabevi (son bası). Vergi Hukuku (Genel Hükümler), Fevzi Rifat Ortaç - Hilmi Ünsal, Seçkin Yayıncılık (son bası). Sorularla Vergi Hukuku, Ahmet Erol, Adalet Yayınevi (son bası). | ||||||||||||
| Teaching Methods | Theoretical explanations, evaluation of the decisions of the Ministry of Finance and the Council of State on the subject | ||||||||||||
| Homework and Projects | |||||||||||||
| Laboratory Work | |||||||||||||
| Computer Use | |||||||||||||
| Other Activities | |||||||||||||
| Assessment Methods |
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| Course Administration |
celikbi@mef.edu.tr +902123953600 Ofis Saatleri: Lütfen mail ile randevu alınız. Office Hours: Upon appointment per e-mail. |
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| 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 | ||||||