Information Package / Course Catalogue
Tax law I
Course Code: MLİ102
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Explaining the basic tax legislation in Turkey. To gain the necessary knowledge and equipment in all public exams they will take to gain profession in the field of finance after license. To make them understand the importance of the tax law I course. To provide students with basic tax awareness with the Council of State Decisions and current examples of tax practice.

Course Content

Taxation structure, classification, concepts related to taxation and tax law: Tax administration, tax liability, tax rate, tax tariff, tax return, tax base, tax law, tax burden, tax disputes, tax cuts, tax exemption, tax avoidance, tax evasion.

Name of Lecturer(s)
Ins. Sait PAŞA
Learning Outcomes
1.Understanding the issue of tax law and the place and the sources of tax law.
2.To explain the basic concepts and features of the taxMükellefin hak ve ödevlerini değerlendirebilme
3.Distinguishing characteristics of the process and in the process of transactions of taxation
4.Interpret the fields of the sub-branches of tax law
5.Interpret the fields of the sub-branches of tax law
Recommended or Required Reading
1.Türk Vergi Hukuku, Prof.Dr. Mustafa Ali SARILI, 2020
2.Vergi Hukuku, Prof. Dr. Doğan ŞENYÜZ, Prof. Dr. Mehmet YÜCE, Prof. Dr.Adnan GERÇEK.2020
3.Tax Procedure Law, Ministry of Treasury and Finance General Communiqués, Regulations, Regulations and Circulars.
Weekly Detailed Course Contents
Week 1 - Theoretical
General explanations about tax law, the concept of law, definition of tax law, its scope, subject and purpose. The place and importance of tax law in the legal system, Relationship of tax law with other branches of law, Relationship of tax law with public law branches.
Week 2 - Theoretical
Sources of Turkish tax law The main sources of Turkish tax law
Week 3 - Theoretical
Sources of Turkish tax law Auxiliary sources of Turkish tax law
Week 4 - Theoretical
Application of tax laws Application of tax laws in terms of location Application of tax laws in terms of time
Week 5 - Theoretical
Application of tax laws in terms of meaning Types of interpretation, methods of interpretation, features of interpretation in Turkish tax law
Week 6 - Theoretical
Application of tax laws in terms of meaning Comment methods, features of the comment
Week 7 - Theoretical
Basic concepts and issues related to taxation Subject of tax, taxpayer, exemption, exemption, tax-giving event, tax payer, representation
Week 8 - Theoretical
Midterm Exam
Week 9 - Theoretical
General Evaluation
Week 10 - Theoretical
Legal nature of tax liability Parties in tax liability, rights and competencies of taxpayers, liability of taxpayers' legal representatives, liability situations within the scope of tax procedure law Liability conditions included in other laws,
Week 11 - Theoretical
Taxpayer assignments Assignments related to the notification, Homework related to the document layout
Week 12 - Theoretical
Duties related to bookkeeping, Duties related to giving declarations, duties related to book keeping, duties related to keeping a plate, taxpayer's rights
Week 13 - Theoretical
Revenue administration in Turkey The concept of revenue administration and tax administration, the duties and organizational structure of the Ministry of Finance, the organizational structure of the RA
Week 14 - Theoretical
Tax inspections in Turkey The concept of control, ways to audit, ways to collect information
Week 15 - Theoretical
Control routes, Ways to collect information
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination17714
Final Examination1143044
TOTAL WORKLOAD (hours)100
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
OÇ-1
2
1
1
4
4
4
1
3
4
1
OÇ-2
2
1
1
4
4
4
1
3
4
1
OÇ-3
2
1
1
4
4
4
1
3
4
1
OÇ-4
2
1
1
4
4
4
1
3
4
1
OÇ-5
2
1
1
4
4
4
1
3
4
1
Adnan Menderes University - Information Package / Course Catalogue
2026