Information Package / Course Catalogue
Tax Law
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
Objectives of the Course

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.

Course Content

Basic Principles of Tax Law, Basic Concepts of Operations of Tax and Taxation, Administration and Duties of Tax, Tax Crimes and Penalties.

Name of Lecturer(s)
Ins. Yıldırım TOPRAK
Learning Outcomes
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.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
General remarks on the theory of tax
Week 1 - Preparation Work
Related chapters in the course book
Week 2 - Theoretical
Tax law, the scope and location of the legal system
Week 2 - Preparation Work
Related chapters in the course book
Week 3 - Theoretical
Relationship with other branches of law tax law, tax law resources
Week 3 - Preparation Work
Related chapters in the course book
Week 4 - Theoretical
Tax Administration, Taxpayer, Tax Management
Week 4 - Preparation Work
Related chapters in the course book
Week 5 - Theoretical
Taxable event and the tax imposition
Week 5 - Preparation Work
Related chapters in the course book
Week 6 - Theoretical
Tax notification, assessment, collection
Week 6 - Preparation Work
Related chapters in the course book
Week 7 - Theoretical
liabilities of taxpayers and tax audit
Week 7 - Preparation Work
Related chapters in the course book
Week 8 - Theoretical
Time periods in tax law
Week 8 - Preparation Work
Related chapters in the course book
Week 9 - Theoretical
Related chapters in the course book (Midterm exam)
Week 10 - Theoretical
Tax crime and penalties I
Week 10 - Preparation Work
Related chapters in the course book
Week 11 - Theoretical
Tax crime and penalties II
Week 11 - Preparation Work
Related chapters in the course book
Week 12 - Theoretical
Tax receivables
Week 12 - Preparation Work
Related chapters in the course book
Week 13 - Theoretical
Limititaions period, reconciliation and correction of errors
Week 13 - Preparation Work
Related chapters in the course book
Week 14 - Theoretical
Tax disputes and solutions
Week 14 - Preparation Work
Related chapters in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination1404
Final Examination1415
TOTAL WORKLOAD (hours)51
Contribution of Learning Outcomes to Programme Outcomes