Information Package / Course Catalogue
Taxpayer Rights and Obligations
Course Code: MHY515
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

Gaining knowledge and skills related taxpayers rights and obligations, equipping ability to interpret the resources of taxpayers rights, gaining to discern about types and protection of taxpayer rights

Course Content

General taxpayer rights: Right to be served fair, equal and respectful, Right to be informed, Right to appeal: Administrative and judicial application Right to privacy of taxpayer information; Right to certainty in taxation; Right to secrecy of private life; Right to be represented,Rights in imposition and collection of tax: Tax return with reservation, Compunction, Cancellation, Tax offence allowance, Rights in audit of tax,Rights in administrative and judicial remedies: Accordance, Correcting errors; Right to a fair trial, Right to remain silent subjects will be handled

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.To be able to analyze and evaluate properties of taxpayers obligations;
2.To be able to define the notion of taxpayer rights and distinguish its position in rights;
3.To be able to explain resources of taxpayers rights and their characteristics;
4.To be able to count general taxpayer rights and analyze their properties ;
5.To be able to count special taxpayer rights and analyze their properties;
6.To be able to interpret rights based on ECHR and draw a conclusion;
7.To be able to explain the mechanisms for the protection of taxpayer rights;
Recommended or Required Reading
1.Billur Yaltı, Vergi Yükümlüsünün Hakları, İstanbul: Beta Basım Yayım A.Ş., 2006
2.Güneş Çetin Gerger, Mükellef Hakları ve Vergiye Gönüllü Uyum, İstanbul: Legal Yayıncılık, 2011
3.Duncan Bentley, Taxpayers’ Rights: An International Perspective, Adelaide: Hyde Park Press, 1998
Weekly Detailed Course Contents
Week 1 - Theoretical
Conception of taxpayer - tax liability. Investigation situation and types of liabilities in Tax Law
Week 2 - Theoretical
Taxpayer’s obligation of notification, documentation, bookkeeping and record
Week 3 - Theoretical
Tax Return obligation, Obligation related to documentation of payments, Retaining and submitting obligation, Other obligations
Week 4 - Theoretical
Rule of law and concept of taxpayer rights; Place in rights and importance of taxpayer rights; Resource and development of taxpayer rights
Week 5 - Theoretical
General taxpayer rights: Right to be served fair, equal and respectful, Right to be informed, Right to appeal: Administrative and judicial application
Week 6 - Theoretical
General taxpayer rights: Right to privacy of taxpayer information; Right to certainty in taxation; Right to secrecy of private life; Right to be represented
Week 7 - Theoretical
Special taxpayer rights: Rights in imposition and collection of tax: Tax return with reservation, Compunction, Cancellation, Tax offence allowance, Rights in audit of tax
Week 8 - Intermediate Exam
Mid-term Exam
Week 9 - Theoretical
Special taxpayer rights: Rights in administrative and judicial remedies: Accordance, Correcting errors; Right to a fair trial, Right to remain silent
Week 10 - Theoretical
Rights based on ECHR: Right to protection of property, Right to fair trial, Rights in trail
Week 11 - Theoretical
Rights based on ECHR: Rights related crime and penalty, Right to respect for private life and freedom of travel, Right to be non-discrimination
Week 12 - Theoretical
Taxpayers rights in OECD countries: ABD sample and protection of rights
Week 13 - Theoretical
Taxpayers rights in Australia and UK and protection of rights
Week 14 - Theoretical
Developments in the world and in Europe for the protection of Taxpayer Rights
Week 15 - Theoretical
Taxpayer Rights and their protection in Turkey (General evaluation)
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment2114
Individual Work3219
Midterm Examination110111
Final Examination114216
TOTAL WORKLOAD (hours)124
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
3
3
3
3
3
3
3
3
3
OÇ-2
4
4
4
4
4
4
4
4
4
OÇ-3
4
4
4
4
4
4
4
4
4
OÇ-4
3
3
3
3
3
3
3
3
3
OÇ-5
4
4
4
4
4
4
4
4
4
OÇ-6
3
3
3
3
3
3
3
3
3
OÇ-7
4
4
4
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026