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

General course introduction information

Course Code:

HUK377

Course Name:

Tax Law

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
4	0	4	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):

Course Assistants:

Course Objective and Content

Course Objectives:

The aim of the course to understand the concepts and rules of Tax Law.

Course Content:

To define the principles of tax, similar financial liability and constitutional taxation,
Defining the tax payer and responsible,
To analyze the tax receivable relationship process,
To analyze the process of auditing the taxpayer
To examine the legislation and judicial decisions related to tax law
To teach the taxation process,
To comprehend the deadlines in Tax Law,
To have information about the solution of tax disputes.

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
1) Explain the basic structure of the Turkish tax system.
2) It defines the principles of tax, similar financial liability and constitutional taxation.
3) Learns the taxation process.
4) Comprehends the periods in Tax Law.
5) Have information about the solution of tax disputes.
6) Explain the general characteristics of income tax.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	The meaning and subject of tax law are explained.	Reading the topics of the next week from the book.
2)	The relationship of tax law with other branches of law is explained	Reading the topics of the next week from the book.
3)	Sources of tax law are explained.	Reading the topics of the next week from the book.
4)	The application of tax laws is examined.	Reading the topics of the next week from the book.
5)	Basic concepts and institutions of tax law are taught.	Reading the topics of the next week from the book.
6)	Tax exemptions, exceptions and deductions, tax issues are explained.	Reading the topics of the next week from the book.
7)	The subjects of tax tariff, assessment, notification and accrual are transferred to the student.	Reading the topics of the next week from the book.
8)	With the elimination of tax receivables, the periods are explained in tax law.	Reading the topics of the next week from the book.
9)	Tax administration and tax auditing are explained.	Reading the topics of the next week from the book.
10)	Tax crimes and penalties are explained schematically.	Reading the topics of the next week from the book.
11)	The issues of application and removal of tax penalties are explained.	Reading the topics of the next week from the book.
12)	The subject of tax disputes is explained.	Reading the topics of the next week from the book.
13)	The subject of tax jurisdiction is described schematically.	Reading the topics of the next week from the book.
14)	The principles, structure and historical development of the Turkish Tax System are explained.	Reading the topics of the next week from the book.
15)	Midterm Exam
16)	Midterm Exam
17)	Income tax is disclosed.	Reading the topics of the next week from the book.
18)	Taxation of income elements, commercial earnings, agricultural earnings are explained.	Reading the topics of the next week from the book.
19)	Taxation of income components, wages, self-employment income, real estate capital will, securities will, other earnings and wills, income tax assessment are examined.	Reading the topics of the next week from the book.
20)	Corporate tax is taught.	Reading the topics of the next week from the book.
21)	Exemptions and exemptions in corporate tax, taxation in corporate liquidation and restructuring are explained.	Reading the topics of the next week from the book.
22)	The issues of the collection, rate and payment of corporate tax are addressed.	Reading the topics of the next week from the book.
23)	Motor vehicle tax is examined.	Reading the topics of the next week from the book.
24)	Inheritance and gift tax is explained in detail.	Reading the topics of the next week from the book.
25)	Property tax is disclosed.	Reading the topics of the next week from the book.
26)	Value added tax is explained.	Reading the topics of the next week from the book.
27)	Special consumption tax is examined.	Reading the topics of the next week from the book.
28)	Stamp tax is disclosed.	Reading the topics of the next week from the book.
29)	Final examination

Sources

Course Notes / Textbooks:	SABAN, Nihal: Vergi Hukuku, Beta Yayınları, 9.Baskı, İstanbul, 2019.
References:	SABAN, Nihal: Vergi Hukuku, Beta Yayınları, 9.Baskı, İstanbul, 2019.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5	6
Program Outcomes
1) List the concepts and institutions related to various legal disciplines and the relationships between these concepts and institutions.
2) Solves the problems encountered in the practice of law based on legislative texts, judicial decisions and scientific sources.
3) Takes responsibility individually and as a team member to solve complex and unpredictable problems in legal practice.
4) Evaluates the knowledge and skills acquired in the field of law with a critical approach.
5) Informs the relevant people and institutions on legal issues; transfers his thoughts and suggestions for solutions to the problems in written and verbally.
6) Has the infrastructure to try to ensure that concrete disputes are resolved fairly, to follow legal regulations and within this framework.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	List the concepts and institutions related to various legal disciplines and the relationships between these concepts and institutions.	3
2)	Solves the problems encountered in the practice of law based on legislative texts, judicial decisions and scientific sources.	4
3)	Takes responsibility individually and as a team member to solve complex and unpredictable problems in legal practice.	5
4)	Evaluates the knowledge and skills acquired in the field of law with a critical approach.	5
5)	Informs the relevant people and institutions on legal issues; transfers his thoughts and suggestions for solutions to the problems in written and verbally.	4
6)	Has the infrastructure to try to ensure that concrete disputes are resolved fairly, to follow legal regulations and within this framework.	5

Learning Activity and Teaching Methods

Expression
Lesson
Reading
Q&A / Discussion

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	1	56	56
Midterms	1	2	2
Final	1	2	2
Total Workload			60