
| Course Code | : ML209 |
| 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 |
The general objective of the course is to introduce the main principles and concepts of tax law.
The meaning of the tax law, and subject departments, the relations with other branches, resources, implementation of tax laws, taxation authority, basic concepts and institutions of tax law, taxation process.
| Prof. Mustafa Ali SARILI |
| 1. | To be able to explain the basic principles and concepts of tax law |
| 2. | To be able to apply the tax laws of concrete events |
| 3. | To be able to put forward the differences between tax liability and responsibility |
| 4. | To be able to express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation |
| 5. | To be able to interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes |
| 1. | M. Kamil Mutluer, Vergi Genel Hukuku, İstanbul Bilgi Üniversitesi Yayınları |
| 2. | Pehlivan, Osman (2014) vergi hukuku, Murathan yayınevi |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 3 | 3 | 84 |
| Individual Work | 6 | 2 | 2 | 24 |
| Midterm Examination | 1 | 8 | 1 | 9 |
| Final Examination | 1 | 8 | 1 | 9 |
| TOTAL WORKLOAD (hours) | 126 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 3 | 5 | 5 | 4 | 2 | 3 | 3 | 4 | 3 | 2 |
OÇ-2 | 5 | 5 | 2 | 3 | 3 | 5 | 5 | 5 | 3 | 5 |
OÇ-3 | 3 | 4 | 3 | 5 | 5 | 5 | 5 | 3 | 3 | 4 |
OÇ-4 | 3 | 4 | 5 | 5 | 4 | 4 | 4 | 3 | 3 | 3 |
OÇ-5 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 4 |