
| Course Code | : YY209 |
| Course Type | : Area Elective |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 2 |
| Prt. | : 0 |
| Credit | : 2 |
| Lab | : 0 |
| ECTS | : 2 |
With this course, the student, the basic concepts of tax, non-resident taxation process and the duration of rights and duties, conflicts and their solutions in its ability to understand and follow the tax debt and penalties, as well as operations intended to review the structure of the tax administration.
Basic Principles of Tax Law, Basic Concepts of Operations of Tax and Taxation, Administration and Duties of Tax, Tax Crimes and Penalties.
| Ins. Yıldırım TOPRAK |
| 1. | Explain the scope of the legal system in place of tax system. |
| 2. | knows Tax Payers and duties, the differences between the taxpayer and tax withholder. |
| 3. | Explain the subject of taxes, levied forms and taxation process, and the duration of the tax law. |
| 4. | Learn about the structure of the tax administration and the importance and necessity of tax audit. |
| 5. | Have knowledge about tax crimes and penalties, tax disputes and remedies. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 2 | 42 |
| Midterm Examination | 1 | 4 | 0 | 4 |
| Final Examination | 1 | 4 | 1 | 5 |
| TOTAL WORKLOAD (hours) | 51 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | |
OÇ-1 | 2 | 3 | 2 | 2 | 3 | 2 |
OÇ-2 | 3 | 3 | 2 | 2 | 3 | 2 |
OÇ-3 | 3 | 3 | 2 | 2 | 3 | 2 |
OÇ-4 | 2 | 3 | 2 | 2 | 3 | 2 |
OÇ-5 | 2 | 3 | 2 | 3 | 2 | 2 |