Information Package / Course Catalogue
| Law | |||||
| Bachelor | Length of the Programme: 4 | Number of Credits: 240 | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF: Level 6 |
Ders Genel Tanıtım Bilgileri
| 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) 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. |
Relation to Program Outcomes and Competences
| 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 | |
| 4) | The ability to internalize social, scientific and ethical values while evaluating legal information. | S | Exam |
| 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. | H | Exam |
| 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. | H | Exam |
| 7) | The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | S | Exam |
| 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. | S | Exam |
| 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. | S | Exam |
| 12) | The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. | S | Exam |
| Prepared by and Date | BİNNUR ÇELİK , January 2024 |
| Course Coordinator | BİNNUR ÇELİK |
| Semester | Spring |
| Name of Instructor | Prof. Dr. BİNNUR ÇELİK |
Course Contents
| 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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ECTS Student Workload Estimation
| 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 | ||||||