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

This course aims to develop a legal understanding of tax law by examining the rights and obligations of the parties in the context of the tax administration-taxpayer relationship, methods of resolving tax disputes, methods of auditing taxpayers, and penalties applied in case of non-fulfillment of obligations. Furthermore, it aims to enable students to draw practical conclusions by interpreting current tax legislation and judicial precedents.

Course Content

The rights and obligations of the taxpayer, the methods of resolving tax disputes, the methods of auditing taxpayers, and the penalties to be applied in case of non-fulfillment of obligations.

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, General Circulars, Regulations, Rulings and Circulars of the Ministry of Treasury and Finance related to the subject matter.
Weekly Detailed Course Contents
Week 1 - Theoretical
Taxpayers' obligations: Notification obligation, declaration obligation, document usage obligation, record-keeping obligation, bookkeeping obligation, preservation and presentation of kept books, information provision obligation.
Week 2 - Theoretical
Taxpayer Rights: General Rights, Specific Rights
Week 3 - Theoretical
Methods used by the tax administration to audit taxpayers: Inspection, Audit
Week 4 - Theoretical
Methods used by the tax administration to monitor taxpayers: Search, Information gathering.
Week 5 - Theoretical
Valuation and Valuation Criteria, Depreciation, Depreciation Application Techniques, Conditions for Being Subject to Depreciation
Week 6 - Theoretical
Methods of resolving tax disputes: Generally, administrative and judicial methods.
Week 7 - Theoretical
Administrative Resolution Methods for Tax Disputes: Correction of Errors, Accounting Errors, and Taxation Errors
Week 8 - Theoretical
Administrative Resolution Methods for Tax Disputes: Conciliation, Pre-assessment and Post-assessment conciliation, Outcomes of conciliation.
Week 9 - Theoretical
Distinction Between Tax Crimes and Misdemeanors: A General Overview of Crimes and Misdemeanors in Turkish Tax Law
Week 10 - Theoretical
Tax Offenses: Tax Evasion, General and Specific Irregularities
Week 11 - Theoretical
Tax Evasion Crime, Acts and Penalties
Week 12 - Theoretical
Violation of Tax Privacy and the Crime of Performing Taxpayer's Private Affairs
Week 13 - Theoretical
Circumstances that Terminate Tax Penalties: Death, Pardon, Cancellation, Reduction of Penalties, Repentance, and the Institution of Rehabilitation.
Week 14 - Theoretical
Tax Receivable Protection and Enforcement Methods
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