BBA389 Fundamentals of Tax LawIstanbul Okan UniversityDegree Programs Logistics Management (English)General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Logistics Management (English)
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: Spring
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 6
Language of instruction: EN
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Department Elective
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: 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) Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.
2) Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.
3) Designs a logistics system that will support the business mission and objectives.
4) Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.
5) Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6) Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7) Can translate and explain the contents of documents written in English related to the field.
8) Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9) Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.
2) Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.
3) Designs a logistics system that will support the business mission and objectives.
4) Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.
5) Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6) Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7) Can translate and explain the contents of documents written in English related to the field.
8) Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9) Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

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