ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
ISLT389 Fundamental of Tax Law
Istanbul Okan University
Degree Programs
Food Engineering (English)
General Information For Students
Diploma SupplementErasmus Policy Statement
National Qualifications
Food Engineering (English)
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

General course introduction information

Course Code: ISLT389
Course Name: Fundamental of Tax Law
Course Semester: Fall
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 6
Language of instruction: TR
Course Requisites:
Does the Course Require Work Experience?: No
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): Prof. Dr. NİHAL SABAN
Assoc. Prof. HAKAN TAŞTAN
Assoc. Prof. HÜSEYİN MERT
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: 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.

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) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

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