Information Package / Course Catalogue
Tax Law
Course Code: MYL550
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 course provides a general approach about; basic concepts, instittutions and main taxes of Turkish Tax Law and administrative or judgmental resolution ways of disputes

Course Content

The main titles of this lesson is indicated briefly as follows; The subject, context and sources of tax law, Constitutional Periods in tax law, The organisation of tax administration, Tax offenses and penalties, tax disputes and tax proceeding law.

Name of Lecturer(s)
Learning Outcomes
1.to be able to inform about the procedures and process of taxation.
2.to be able to understand the rights and obligations of tax payers.
3.to be able to understand tax offenses and penalties, compare with criminal law and establish a contact with current life.
4.to be able to learn the systematic about enforcement of taxes and compare with the other enforcement systems.
5.to be able to inform about the administrative and judgmental resolution ways of disputes.
Recommended or Required Reading
1.Genel Vergi Hukuku, Yusuf Karakoç, Ankara:Yetkin Yayınları, 2017
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about the course
Week 2 - Theoretical
Sources of tax law
Week 3 - Theoretical
Implementation of tax laws
Week 4 - Theoretical
Comments in tax law
Week 5 - Theoretical
Parties of tax
Week 6 - Theoretical
Process of taxation
Week 7 - Theoretical
Obligations of taxpayer, supervision
Week 8 - Theoretical
Obligations of taxpayer, supervision and durations
Week 9 - Theoretical
Taxpayer audit paths
Week 10 - Theoretical
termination of tax liability
Week 11 - Theoretical
Tax misdemeanors, crimes and penalties
Week 12 - Theoretical
Protection of tax claim
Week 13 - Theoretical
administrative solution of tax disputes
Week 14 - Theoretical
Tax Litigation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination120121
TOTAL WORKLOAD (hours)130
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
OÇ-1
4
4
4
4
4
OÇ-2
5
5
5
5
5
OÇ-3
4
4
4
4
4
OÇ-4
4
4
4
4
4
OÇ-5
5
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026