Information Package / Course Catalogue
| Course Code | : İDT259 |
| 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 | : 4 |
To teach tax regulations and legislations in Türkiye. To provide information about tax law at national and international level.
Place of tax law in legal system, sources of tax law, basic concepts of taxation, process of taxation, taxation operatins, tax misdemeanors, offences and their penalties, law of enforcement and taxation
| Ins. Fazilet KÖMÜRCÜLER |
| Ins. Kadriye BİLİR |
| 1. | To understand the subject, place and sources of tax law. |
| 2. | To define the basic concepts about the implementation of tax law in terms of meaning, time and place, also to make an anlysis in this context |
| 3. | To understand the obligations and rights of a tax payer. |
| 4. | To be able to explain the tax offences and their penalties. |
| 5. | To evaluate the tax disputes and their solutions. |
| 1. | Vergi Hukuku: Erdoğan ÖNER, Seçkin Yayıncılık |
| 2. | Vergi Hukuku: Nurettin BİLİCİ, Savaş Yayınevi |
| 3. | Vergi Hukuku: Osman PEHLİVAN, Celepler Matbaacılık |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 0 | 2 | 28 |
| Assignment | 1 | 0 | 30 | 30 |
| Reading | 1 | 0 | 36 | 36 |
| Midterm Examination | 1 | 0 | 2 | 2 |
| Final Examination | 1 | 0 | 4 | 4 |
| TOTAL WORKLOAD (hours) | 100 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | PÇ-13 | PÇ-14 | PÇ-15 | |
OÇ-1 | 4 | ||||||||||||||
OÇ-2 | 4 | ||||||||||||||
OÇ-3 | |||||||||||||||
OÇ-4 | |||||||||||||||
OÇ-5 | |||||||||||||||