ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
| Business Administration (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: | Fall | ||||||||
| Course Credits: |
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| Language of instruction: | EN | ||||||||
| Course Requisites: | |||||||||
| Does the Course Require Work Experience?: | No | ||||||||
| Type of course: | Department Elective | ||||||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||||||
| Course Coordinator : | Prof. Dr. NİHAL SABAN | ||||||||
| Course Lecturer(s): |
Assoc. Prof. HAKAN TAŞTAN |
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| 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;
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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) Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models | |||||||||
| 2) Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions | |||||||||
| 3) Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | |||||||||
| 4) Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | |||||||||
| 5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | |||||||||
| 6) Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | |||||||||
| 7) Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration | |||||||||
| 8) Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | |||||||||
| 9) Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society | |||||||||
| 10) Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration | |||||||||
Course - Learning Outcome Relationship
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models | |
| 2) | Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions | |
| 3) | Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | |
| 4) | Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | |
| 5) | Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | 4 |
| 6) | Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | |
| 7) | Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration | |
| 8) | Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | |
| 9) | Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society | |
| 10) | Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration | 4 |
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 | |