
| 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 |
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
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.
| 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. |
| 1. | Genel Vergi Hukuku, Yusuf Karakoç, Ankara:Yetkin Yayınları, 2017 |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 20 | 1 | 21 |
| TOTAL WORKLOAD (hours) | 130 | |||
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 |