Information Package / Course Catalogue
Tax Enforcement Law
Course Code: ML451
Course Type: Area Elective
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

Describe the methods of enforcement procedures for the collection of public receivables.

Course Content

Enforcement law and basic problems, principles, the legal nature of public receivables, time of payment in tax receivable, deferment agency, the protection of the public receivable, prescription, prohibitions and penalties.

Name of Lecturer(s)
Prof. Hakan ARSLANER
Learning Outcomes
1.Explain the basic principles of tax enforcement law
2.Explain the rules relating to tax receivables payout schedule
3.Explain ways to compulsory follow for tax enforcment law
4.x
5.n
Recommended or Required Reading
1.Adnan Gerçek, Kamu Alacaklarının Takip ve Tahsil Hukuku, Ekin Yayınları, Bursa, 2011
Weekly Detailed Course Contents
Week 1 - Theoretical
Enforcement law and basic problems
Week 2 - Theoretical
Principles of tax enforcement law
Week 3 - Theoretical
Legal nature of public receivables
Week 4 - Theoretical
Tax receivables payout schedule
Week 5 - Theoretical
Deferment agency, late fee and default interest
Week 6 - Theoretical
Compulsory follow for tax enforcment law
Week 7 - Theoretical
Compulsory follow for tax enforcment law
Week 8 - Theoretical
Followed by lien and followed by liquidation of deposit
Week 9 - Theoretical
Followed by lien and followed by liquidation of deposit
Week 10 - Theoretical
Way of bankruptcy
Week 11 - Theoretical
Protection of public receivables
Week 12 - Theoretical
Deposit and precautionary assessment
Week 13 - Theoretical
Precautionary accrual
Week 14 - Theoretical
Prescription, prohibitions and penalties.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination112214
TOTAL WORKLOAD (hours)123
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
5
2
3
5
3
3
5
3
3
3
OÇ-2
3
5
3
3
3
4
3
3
3
4
OÇ-3
3
5
3
3
3
3
4
4
4
3
OÇ-4
3
5
3
3
3
3
3
3
3
3
OÇ-5
3
5
3
5
3
3
5
3
5
3
Adnan Menderes University - Information Package / Course Catalogue
2026