Industrial Engineering
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

BBA389

Course Name:

Fundamentals of Tax Law

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Prof. Dr. NİHAL SABAN

Course Lecturer(s):

Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objective and Content

Course Objectives:

Concept of law, concept of financial law, meaning of tax law; the place of tax law and its independence within the law system; correlation of tax law with the private law and public law branches, branches of tax law; sources of law; sources of tax law; enforcement of tax rules in terms of place; time and meaning; basic concepts and institutions of tax law; tax immunity; exceptions and deductions; basis; tax table; assessment; notification; accrual; payment and tax collection; Code on Collection Procedure of Assets; prescription; cancellation; types of cancellation; tax amnesty; concept, types, extension; calculation of time in tax law; tax administration and review; tax crimes and punishment; tax jurisdiction.

Course Content:

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Meaning and Subject of Tax Law The Place and Autonomy of Tax Law in the Legal System	Yok
2)	The Relation of Tax Law with Other Laws Branches of Tax Law	Yok
3)	Sources of Tax Law Application of Tax Laws
4)	Parties to the Tax Subject of Tax Taxation Event	Yok
5)	Tax Exemption, Exemptions and Discounts Tax Tariff	Yok
6)	Tarragon of Tax Communiqué on Tax	Yok
7)	Taxation The Elimination of Tax Receipt Time in Tax Law	Yok
8)	Midterm Exam	None
9)	Organization of Tax Administration Tax Administration Information	None
10)	Tax Crime and Punishment Concept and Legal Qualifications	None
11)	Tax Crimes and Penalties	None
12)	Application and Abolition of Tax Penalty	None
13)	Tax Disputes in General	None
14)	Analysis of Tax Disputes at the Administrative Stage Tax Judiciary	None
15)	Final Exam	None

Sources

Course Notes / Textbooks:	Yok
References:	Yok

Course-Program Learning Outcome Relationship

Learning Outcomes
Program Outcomes
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4) Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively.
5) Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems.
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language.
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9) Awareness of professional and ethical responsibility.
10) Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3)	Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4)	Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively.
5)	Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems.
6)	Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7)	Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language.
8)	Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9)	Awareness of professional and ethical responsibility.
10)	Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
total		%
PERCENTAGE OF SEMESTER WORK		% 0
PERCENTAGE OF FINAL WORK		%
total		%

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Presentations / Seminar	14	14
Homework Assignments	13	39
Midterms	8	24
Final	15	42
Total Workload		167