Information Package / Course Catalogue
Tax law II
Course Code: MLİ203
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 1
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

To have knowledge about the taxation process, tax penalty, tax jurisdiction, tax enforcement.

Name of Lecturer(s)
Ins. Özgül SARILI
Learning Outcomes
1.The general principles of tax law, tax administration, tax authority, tax crimes and learn about the tax jurisdiction.
2.Analyze how case studies on the general principles of tax law.
3.To learn the administrative and judicial solutions of tax disputes
4.Have detailed information about the basic issues of tax.
5.To learn tax enforcement 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
Taxation process Tax assessment, tax base and tariff types
Week 2 - Theoretical
Tax notification, tax assessment, tax collection
Week 3 - Theoretical
Situations ending the tax debt, payment, offset, clearing, error correction, reconciliation, limitation, cancel
Week 4 - Theoretical
Periods in Turkish tax law Classification of periods, classification according to the bodies determining the periods, classification of periods according to their legal characteristics, classification of periods according to their functions
Week 5 - Theoretical
Calculation of times Extension of periods in cases of force majeure, difficult situation, death, financial holiday and judicial vacation
Week 6 - Theoretical
Tax misdemeanors, crimes and penalties Tax misdemeanor and penalties, loss of tax, misdemeanor of irregularity, Merger, participation, recurrence in tax misdemeanors
Week 7 - Theoretical
Cases ending tax misconduct penalties Circumstances preventing the deduction of tax misdemeanor penalties, Tax offenses and penalties, smuggling, tax privacy offense and penalty, doing the private business of the taxpayer, refusing to inspect the October census declarations of the mukhtar and the board of directors
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
General Evaluation
Week 10 - Theoretical
Unification, repetition, participation in tax crimes. Ways to get rid of tax crime penalties
Week 11 - Theoretical
Definition and scope of the tax dispute Tax disputes and solutions Resolution of tax disputes at the administrative stage
Week 12 - Theoretical
Resolution of tax disputes at the judicial stage
Week 13 - Theoretical
Follow-up and collection of public receivables Parties of public receivables, situations in which the public receivable is paid on or after its due date, facilities provided to the debtor regarding the payment of public receivables.
Week 14 - Theoretical
Cases where the public receivables are paid on or after the maturity, the facilities provided to the debtor in the payment of public receivables.
Week 15 - Theoretical
Measures to ensure the collection of public receivables Other measures.
Week 16 - Final Exam
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory201428
Lecture - Practice1141428
Assignment114115
Midterm Examination1718
Final Examination114721
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
OÇ-1
2
2
4
4
5
2
1
4
OÇ-2
2
2
4
4
5
2
1
4
OÇ-3
2
2
4
4
5
2
1
4
OÇ-4
3
3
2
3
2
3
3
2
OÇ-5
4
2
3
2
3
2
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026