Information Package / Course Catalogue
Tax Law I
Course Code: MLY203
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

This course aims to analyze the legal process from the collection of the tax to the collection of the tax, as well as to gain basic information about the understanding of tax legislation. In addition, it is aimed to be able to follow the current legislation on tax law, analyze and interpret the legal problems encountered in practice.

Course Content

The course consists of the emergence of taxation, the exercise of taxation power, principles of taxation, sources of tax law, application of tax laws, parties to the taxation relationship, the taxation process and situations that terminate the tax debt.

Name of Lecturer(s)
Lec. Demet AKDENİZ
Learning Outcomes
1.Will be able to xplain the legal development and constitutional foundations of taxation.
2.Will be able to comprehend tax legislation and regulations and explain the basic concepts of taxation.
3.Will be able to explain the parties in the taxation relationship, the rules regarding the emergence and elimination of tax debt.
4.Will be able to evaluate the process of collecting and managing taxes and the legal regulations in this process.
5.Will be able to explain the legal reasons that terminate the taxation relationship.
Recommended or Required Reading
1.Yusuf Karakoç (2019/10), Genel Vergi Hukuku, Yetkin Yayınları, Ankara.
2.Mualla Öncel, Nami Çağan, Ahmet Kumrulu (2023/10), Vergi Hukuku, Turhan Kitabevi, Ankara.
3.Sadık Kırbaş, (2018) 21st Edition, Vergi Hukuku, Siyasal Kitabevi, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction of the course and resources, the importance and necessity of taxes for countries, definition, scope, sub-branches, place in the legal system, historical development of Tax Law
Week 2 - Theoretical
Sources of Tax Law: Sources arising from the Legislative Body, Sources arising from the Judicial Body, Sources arising from the Executive Body
Week 3 - Theoretical
Implementation of tax laws in terms of place, time and meaning.ınterpretation in Tax Law, Types of interpretation, Methods of interpretation, comparison in Tax Law
Week 4 - Theoretical
Application of tax laws in terms of meaning. Interpretation in tax law, types of interpretation, interpretation methods, comparison in tax law
Week 5 - Theoretical
The concept, definition and scope of taxation authority, the source of taxation authority, the nature and parties of the tax relationship
Week 6 - Theoretical
Tax liability, tax responsibility and tax capacity
Week 7 - Theoretical
The event giving rise to the tax, its importance, its consequences, the fact that the event giving rise to the tax is contrary to the law or general morality, the tax base, the rate of the tax
Week 8 - Theoretical
Taxation process and its stages
Week 9 - Theoretical
Assessment of tax, types of assessment: assessment based on declaration, assessment based on submission, ex officio assessment, administrative assessment
Week 10 - Theoretical
Notification and notification method in the taxation process
Week 11 - Theoretical
Accrual and finalization of tax, collection of tax
Week 12 - Theoretical
Cases that eliminate the tax debt: statute of limitations, types of statute of limitations: assessment statute of limitations, collection statute of limitations, cases that stop and interrupt the statute of limitations
Week 13 - Theoretical
Continuation of situations that eliminate tax debt, abandonment, types of abandonment, tax amnesty
Week 14 - Theoretical
Organizational structure of tax administration
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory145298
Midterm Examination112113
Final Examination112113
TOTAL WORKLOAD (hours)124
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
3
2
5
3
5
4
3
4
2
3
OÇ-2
3
2
4
3
4
4
4
4
2
3
OÇ-3
3
2
4
2
4
4
3
4
2
2
OÇ-4
4
2
5
3
4
4
4
5
2
3
OÇ-5
3
2
4
2
4
4
3
4
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026