Information Package / Course Catalogue
Tax Law
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
Objectives of the Course

To teach tax regulations and legislations in Türkiye. To provide information about tax law at national and international level.

Course Content

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

Name of Lecturer(s)
Ins. Fazilet KÖMÜRCÜLER
Learning Outcomes
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.
Recommended or Required Reading
1.Vergi Hukuku: Erdoğan ÖNER, Seçkin Yayıncılık
2.Vergi Hukuku: Nurettin BİLİCİ, Savaş Yayınevi
3.Vergi Hukuku: Osman PEHLİVAN, Celepler Matbaacılık
Weekly Detailed Course Contents
Week 1 - Theoretical
An overview of tax law. The place and importance of tax law in legal system.
Week 2 - Theoretical
Parts of tax law and its sources. Implementation of tax code.
Week 3 - Theoretical
Process of taxation and basic concepts of taxation
Week 4 - Theoretical
Basic concepts of taxation
Week 5 - Theoretical
Obligations and rights of a tax payer
Week 6 - Theoretical
Obligations and rights of a tax payer
Week 7 - Theoretical
Tax auditing
Week 8 - Theoretical
Duration in tax law
Week 9 - Theoretical
Operations in taxation
Week 10 - Theoretical
Operations in taxation. Expiry of tax debt.
Week 11 - Theoretical
Tax misdemeanors and their penalties
Week 12 - Theoretical
Tax offences and their penalties
Week 13 - Theoretical
Securing tax lien
Week 14 - Theoretical
To collect tax claim by force. Solving tax disputes
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Assignment103030
Reading103636
Midterm Examination1022
Final Examination1044
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
OÇ-1
OÇ-2
OÇ-3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue