| 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) The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | |||||
| 2) The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | |||||
| 3) The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | |||||
| 4) The ability to internalize social, scientific and ethical values while evaluating legal information. | |||||
| 5) The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | |||||
| 6) The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | |||||
| 7) The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | |||||
| 8) The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | |||||
| 9) The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | |||||
| 10) Adoption of a positive approach to the concept of lifelong learning. | |||||
| 11) The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | |||||
| 12) The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. |
| N None | S Supportive | H Highly Related |
| Program Outcomes and Competences | Level | Assessed by | |
| 1) | The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | N | |
| 2) | The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | H | Exam |
| 3) | The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | H | Exam |
| 4) | The ability to internalize social, scientific and ethical values while evaluating legal information. | N | |
| 5) | The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | N | |
| 6) | The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | N | |
| 7) | The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | N | |
| 8) | The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | N | |
| 9) | The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | N | |
| 10) | Adoption of a positive approach to the concept of lifelong learning. | N | |
| 11) | The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | N | |
| 12) | The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. | N |
| 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. |
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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 | ||||||