Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

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Turkish Tax Law and Applications

Course Code	: MHY501
Course Type	: Area Elective
Couse Group	: Second Cycle (Master's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 5

Objectives of the Course

The general objective of the course is to introduce the main principles and concepts of tax law.

Course Content

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, Tax management, basic principles of tax audits, book and document layout, value, depreciation, tax penalties, and follow-up and collection of public receivables, and resolution of tax disputes, tax jurisdictions, international taxation.

Name of Lecturer(s)

Prof. Hamza KAHRİMAN

Learning Outcomes

1.	To be able to explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction
2.	To be able to make the distinction between adjective tax law and substantive tax law
3.	To be able to align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law
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

Recommended or Required Reading

1.	Mehmet TOSUNER, Zeynep ARIKAN, Vergi Usul Hukuku, İzmir, 2012.
2.	Beyanname Düzenleme Klavuzu Maliye Bakanlığı Hesap Uzmanları Kurulu

Weekly Detailed Course Contents

Week 1 - Theoretical

Basis of Tax Law (Definition, Scope, Relations with Other Branches of Law, Branches, Resources)

Week 2 - Theoretical

Taxation Power, Implementation and Interpretation of Tax Laws

Week 3 - Theoretical

Parties in Taxation (Tax Beneficiary, Tax Debtor, Competence and Representation in Tax Law, Responsibility)

Week 4 - Theoretical

Time Periods in Taxation

Week 5 - Theoretical

Determination of Tax Claim (Assessment, Notification)

Week 6 - Theoretical

Determination of Tax Claim (Accrual)

Week 7 - Theoretical

Determination of Tax Claim (Abolition of Tax Claim)

Week 8 - Intermediate Exam

Mid-term Exam

Week 9 - Theoretical

Correction of Tax Errors, Ways of Supervising Taxpayers (Inspection, Verification, Search, Information Gathering)

Week 10 - Theoretical

Valuation, Depreciation and Inflation Adjustment

Week 11 - Theoretical

Valuation, Depreciation and Inflation Adjustment

Week 12 - Theoretical

Penalty of Tax Loss

Week 13 - Theoretical

Irregularity Fines, Tax Evasion Penalty

Week 14 - Theoretical

Circumstances that Increase and Eliminate Penalties

Week 15 - Theoretical

Circumstances that Increase and Eliminate Penalties

Week 16 - Theoretical

Fnal exam

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	4	3	98
Assignment	2	1	2	6
Individual Work	1	5	2	7
Midterm Examination	1	4	1	5
Final Examination	1	8	2	10
TOTAL WORKLOAD (hours)				126

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
OÇ-1	5	4	4	5	5	4	5	4	4
OÇ-2	4	5	5	5	4	4	3	4	4
OÇ-3	5	5	4	4	4	3	2	2	5
OÇ-4	4	4	4	5	3	4	2	5	4
OÇ-5	5	5	4	4	5	3	4	4	5

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