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)
Learning Outcomes
1.Can comprehend the subject matter, scope, and sources of tax law.
2.Can define the fundamental concepts regarding the application of tax law in terms of meaning, time, and place, and conduct analyses within this framework.
3.Can define the rights and obligations of the taxpayer.
4.Can explain tax offenses, crimes, and their penalties
5.Can evaluate tax disputes and methods of resolution
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 1 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 2 - Theoretical
Parts of tax law and its sources. Implementation of tax code.
Week 2 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 3 - Theoretical
Process of taxation and basic concepts of taxation
Week 3 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 4 - Theoretical
Basic concepts of taxation
Week 4 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 5 - Theoretical
Obligations and rights of a tax payer
Week 5 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 6 - Theoretical
Obligations and rights of a tax payer
Week 6 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 7 - Theoretical
Tax auditing
Week 7 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 8 - Theoretical
Duration in tax law
Week 8 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 9 - Theoretical
Operations in taxation
Week 9 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 10 - Theoretical
Operations in taxation. Expiry of tax debt.
Week 10 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 11 - Theoretical
Tax misdemeanors and their penalties
Week 11 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 12 - Theoretical
Tax offences and their penalties
Week 12 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 13 - Theoretical
Securing tax lien
Week 13 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 14 - Theoretical
To collect tax claim by force. Solving tax disputes
Week 14 - Preparation Work
Reading the topic of the relevant week before the lesson
Week 15 - Preparation Work
Week 16 - Preparation Work
Week 17 - Preparation Work
Week 18 - Preparation Work
Week 19 - Preparation Work
Week 20 - Preparation Work
Week 21 - Preparation Work
Week 22 - Preparation Work
Week 23 - Preparation Work
Week 24 - Preparation Work
Week 25 - Preparation Work
Week 26 - Preparation Work
Week 27 - Preparation Work
Week 28 - Preparation Work
Week 29 - Preparation Work
Week 30 - Preparation Work
Week 31 - Preparation Work
Week 32 - Preparation Work
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142256
Assignment1707
Quiz1303
Midterm Examination112012
Final Examination120121
TOTAL WORKLOAD (hours)99
Contribution of Learning Outcomes to Programme Outcomes
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
OÇ-1
2
3
3
2
1
2
3
1
1
OÇ-2
2
4
4
4
1
2
3
1
1
OÇ-3
2
4
4
4
1
2
3
1
1
OÇ-4
2
5
4
4
1
2
5
2
1
OÇ-5
1
4
3
5
1
2
4
1
1
Adnan Menderes University - Information Package / Course Catalogue
2026