Information Package / Course Catalogue - Adnan Menderes University

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Constitutional Framework of Taxation

Course Code	: MHY530
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

Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .

Course Content

It is concerned with the constitutional limits of the taxing power. Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .

Name of Lecturer(s)

Learning Outcomes

1.	Students will comprehend and evaluate the limits of constitutional authority to tax
2.	Students understand and evaluate the principles of taxation.
3.	The student evaluates the tax practices in accordance with general principles
4.	Students grasp the constitutional foundations of Taxation, the tax problems in our country makes on the assessments and analysis
5.	Students understand the tax issues. Comparing the practices of contemporary tax systems makes evaluation

Recommended or Required Reading

1.	Mualla ÖNCEL, Ahmet Kumrulu, Nami ÇAĞAN(2010), Vergi Hukuku, Turhan Kitabevi, Ankara
2.	Gülsen Güneş (2008), Verginin Yasallığı İlkesi, On iki levha, İstanbul
3.	Halil Nadaroğlu (1989), Kamu Maliyesi teorisi, Beta, İstanbul

Weekly Detailed Course Contents

Week 1 - Theoretical

Taxation authority

Week 2 - Theoretical

1921 and 1924 Constitutions related to tax provisions

Week 3 - Theoretical

1961 Constitution, the provisions related to taxation

Week 4 - Theoretical

1982 Constitution, the provisions related to taxation

Week 5 - Theoretical

Tax-related provisions in the 1982 Constitution, principles of taxation

Week 6 - Theoretical

Taxation and its limits in terms of constitutional principles

Week 7 - Theoretical

Economic financial and social Principles of Taxation

Week 8 - Intermediate Exam

Mid-term Exam

Week 9 - Theoretical

Legality of Tax Policy

Week 10 - Theoretical

Legality of taxes based on the principle of examination of the Constitutional Court Decisions

Week 11 - Theoretical

Legality of Tax Policy Organization and Reconciliation

Week 12 - Theoretical

Examination of the financial power of the principle of taxation according to the Constitutional Court Decisions

Week 13 - Theoretical

The tax provisions of the EU countries in comparison with Turkey

Week 14 - Theoretical

Problems and proposals for the Turkish tax system

Week 15 - Theoretical

General Assesment

Week 16 - Final Exam

Final 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
Midterm Examination	1	10	1	11
Final Examination	1	14	2	16
TOTAL WORKLOAD (hours)				125

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

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