Information Package / Course Catalogue
Tax Law - II
Course Code: MLY204
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

The course aims to develop the legal notion of tax law by examining the rights and obligations of the parties in the axis of the tax administration-taxpayer relationship, the ways of resolving tax disputes, the ways of auditing the taxpayer, the penal sanctions to be applied in case of non-fulfillment of obligations. In addition, it is aimed to make practical inferences by interpreting current tax legislation and jurisprudence.

Course Content

Taxpayer's rights and obligations, ways of resolving tax disputes, ways of auditing the taxpayer, penal sanctions to be applied in case of non-fulfillment of obligations

Name of Lecturer(s)
Lec. Demet AKDENİZ
Learning Outcomes
1.Will be able to explain the rights and obligations of the taxpayer.
2.Understand the importance of auditing the taxpayer and master the ways and process of this audit.
3.Will be able to recognize tax disputes and analyze their solution ways and importance at the administrative stage.
4.Will be able to analyze the distinction of tax misdemeanors and crimes and evaluate the legal and economic consequences of tax penalties.
5.Will be able to analyze the administrative organization of the tax organization and the impact of tax regulations on the efficiency of the tax system.
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
Duties of taxpayers: Duty to notify, duty to submit declarations, duty to use documents, duty to comply with the registration order, duty to keep books, duty to keep and submit the books, duty to provide information
Week 2 - Theoretical
Taxpayer's Rights: General Rights, Special Rights
Week 3 - Theoretical
Tax administration's ways of auditing taxpayers: Polling, Inspection
Week 4 - Theoretical
Tax administration's ways of auditing taxpayers: Search, Information gathering
Week 5 - Theoretical
Değerleme ve Değerleme Ölçüleri, Amortisman, Amortisman uygulama teknikleri, Amortismana tabi olmanın şartları
Week 6 - Theoretical
Ways of resolving tax disputes: Administrative and judicial remedies in general
Week 7 - Theoretical
Administrative Remedies for Tax Disputes: Error Correction, Accounting errors and Taxation errors
Week 8 - Theoretical
Administrative Remedies for Tax Disputes: Settlement, Pre-assessment-Post-assessment Settlement, Results of Settlement
Week 9 - Theoretical
Distinction of Tax Crimes and Misdemeanors, Results of a General Overview of Crimes and Misdemeanors in Turkish Tax Law
Week 10 - Theoretical
x Misdemeanors: Tax Loss, General and Special Irregularity
Week 11 - Theoretical
Tax Evasion Crime, Acts and Sanctions
Week 12 - Theoretical
Violation of Tax Privacy and the Crime of Conducting Taxpayer's Private Affairs
Week 13 - Theoretical
Circumstances Terminating Tax Penalties: Death, Amnesty, Cancellation, Reduction of Penalties, Regret and Improvement İnstitution
Week 14 - Theoretical
Protection of Tax Receivables and Forced Collection Methods
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
4
4
2
2
OÇ-2
3
2
5
3
5
4
3
4
2
3
OÇ-3
3
2
5
3
5
4
3
4
2
3
OÇ-4
3
2
5
2
5
4
3
4
2
3
OÇ-5
3
2
4
3
5
5
4
5
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026