Information Package / Course Catalogue
Tax Law
Course Code: MLY502
Course Type: Non Departmental 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

In addition to gaining basic information about the understanding of tax legislation, it is aimed to examine the legal process from the collection of the tax to the collection of the tax.

Course Content

It consists of the emergence of taxation, the use of taxation power, principles of taxation, sources of tax law, application of tax laws, parties to the taxation relationship, taxation process and situations that terminate the tax debt, ways of auditing the taxpayer, methods of resolution of tax disputes at the administrative stage.

Name of Lecturer(s)
Learning Outcomes
1.Will be able to xplain the basic concepts of taxation.
2.Will be able to explain the parties in the taxation relationship, the rules regarding the emergence and elimination of tax debt.
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 between tax misdemeanors and crimes and explain the acts and sanctions that constitute tax crimes and misdemeanors.
5.Will be able to explain the cases of termination of tax penalties and analyze the consequences attached to them.
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) 21. Baskı, 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 nature and parties of the tax relationship, tax liability, tax responsibility and tax capacity
Week 6 - Theoretical
Taxation process and its stages
Week 7 - Theoretical
Assessment of tax, types of assessment: assessment based on declaration, assessment based on submission, ex officio assessment, administrative assessment
Week 8 - Theoretical
Accrual and finalization of tax, collection of tax
Week 9 - 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 10 - Theoretical
Tax administration's ways of auditing taxpayers: Polling, Inspection, Search, Information Collection
Week 11 - Theoretical
Administrative Remedies of Tax Disputes: Error Correction, Reconciliation
Week 12 - Theoretical
Tax Misdemeanors: Tax Loss, General and Special Irregularity
Week 13 - Theoretical
Tax Crimes: Tax Evasion, Breach of Tax Privacy, Seeing Taxpayer's Private Affairs
Week 14 - Theoretical
Circumstances Terminating Tax Penalties: Death, Amnesty, Cancellation, Reduction of Penalties, Regret and Improvement İnstitution
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
TOTAL WORKLOAD (hours)122
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
PÇ-11
PÇ-12
OÇ-1
4
4
2
5
4
3
2
2
5
3
4
2
OÇ-2
4
4
2
5
4
3
2
2
5
3
4
2
OÇ-3
4
4
2
5
5
4
2
2
5
4
4
3
OÇ-4
5
4
2
5
5
4
2
2
5
4
4
3
OÇ-5
5
4
2
5
5
4
2
2
5
4
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026