Tourism and Hotel Management (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | BBA389 | ||||||||
Course Name: | Fundamentals of Tax Law | ||||||||
Course Semester: | Spring | ||||||||
Course Credits: |
|
||||||||
Language of instruction: | EN | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
|
||||||||
Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Prof. Dr. NİHAL SABAN | ||||||||
Course Lecturer(s): |
Assoc. Prof. HAKAN TAŞTAN |
||||||||
Course Assistants: |
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. |
The students who have succeeded in this course;
|
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 |
Course Notes / Textbooks: | Yok |
References: | Yok |
Learning Outcomes | ||||||||
---|---|---|---|---|---|---|---|---|
Program Outcomes | ||||||||
1) Learning the facts, concepts and principles related to tourism and hotel management | ||||||||
2) Having a theoretical and practical knowledge at the basic level related to the field | ||||||||
3) To be able to make analytical evaluations for tourism and travel sector | ||||||||
4) Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | ||||||||
5) To be able to work efficiently in the tourism sector | ||||||||
6) Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | ||||||||
7) Organizing, coordinating and developing departments in accommodation organizations | ||||||||
8) To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | ||||||||
9) Demonstrating the ability to apply professional working techniques in food and beverage establishments |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Learning the facts, concepts and principles related to tourism and hotel management | |
2) | Having a theoretical and practical knowledge at the basic level related to the field | |
3) | To be able to make analytical evaluations for tourism and travel sector | |
4) | Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | |
5) | To be able to work efficiently in the tourism sector | |
6) | Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | |
7) | Organizing, coordinating and developing departments in accommodation organizations | |
8) | To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | |
9) | Demonstrating the ability to apply professional working techniques in food and beverage establishments |
Semester Requirements | Number of Activities | Level of Contribution |
total | % | |
PERCENTAGE OF SEMESTER WORK | % 0 | |
PERCENTAGE OF FINAL WORK | % | |
total | % |
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 |