Information Package / Course Catalogue
Tax Trial Law
Course Code: ML405
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

It aims to make the students well informed about the cases in which the emergences of taw disputes, and learn the resolution of the stage of the administrative and judicial dispute.

Course Content

Institutional structure of the tax jurisdiction, Solution to the administrative stage of Tax Disputes, Tax Disputes Resolution Phase of the Judiciary.

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
1.To be able to learn the relationship between constitutional law and tax law
2.To be able to learn the resolution of tax disputes
3.To be able to become aware of taxation
4.Will be able to explain the general structure, principles and organs of tax jurisdiction.
5.Will be able to explain the ways of appeal against judicial decisions.
Recommended or Required Reading
1.Mehmet Tosuner/ Zeynep Arıkan: Vergi Uyuşmazlıklarının İdari Aşamada Çözümü ve Türk Vergi yargısı, İzmir- 2012
2.Aksoy Şerafettin, Vergi Yargısı ve Türk Vergi Yargı Sistemi, Filiz Kitapevi, İstanbul 1999
Weekly Detailed Course Contents
Week 1 - Theoretical
Tax Judiciary Scope and Function
Week 2 - Theoretical
Tax Judiciary Development
Week 3 - Theoretical
Tax Judiciary Development
Week 4 - Theoretical
Tax Dispute Resolution Administrative Phase
Week 5 - Theoretical
Settlement Authority
Week 6 - Theoretical
Tax Defects Correction
Week 7 - Theoretical
Tax Defects detection and adjustment
Week 8 - Theoretical
Discount penalties
Week 9 - Theoretical
Discount penalties
Week 10 - Theoretical
Discount penalties
Week 11 - Theoretical
Tax trial duly Principles
Week 12 - Theoretical
Tax Due Process
Week 13 - Theoretical
Tax Due Process
Week 14 - Theoretical
judgment
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Assignment23210
Midterm Examination1819
Final Examination1819
TOTAL WORKLOAD (hours)126
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
4
5
4
5
4
5
4
4
4
OÇ-2
4
4
5
4
5
5
5
5
OÇ-3
4
5
4
5
4
5
4
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026