Information Package / Course Catalogue - Adnan Menderes University

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

Person Responsible for Information Package

Tax Judicial System

Course Code	: MHY533
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

Providing and understanding of the situation which Turkey's tax disputes and tax jurisdiction, gaining to knowledge and skills on this issue, to gain the ability to interpret about Tax Judgement System and tax dispute recourse of judicial remedy

Course Content

The qualification and characteristics of tax disputes, administrative remedies, introduction to procedural law and branches of Turkish legal system, the structure of tax judiciary, functions and principles, the tax case, proof and evidence, the legal remedies

Name of Lecturer(s)

Prof. Hakan ARSLANER

Learning Outcomes

1.	To be able to explain of basic properties and lawsiut’s concept of Turkish Justice System;
2.	To be able to evaluate of judicial organ's duties;
3.	To be able to explain and analyze of tax lawsuit process;
4.	To be able to explain and analyze of tax lawsuit process;
5.	To be able to explain and compare with ordinary and extraordinary law ways;
6.	To be able to determine and calculate the deadlines of the tax judgement ;
7.	To be able to evaluate of argument and evidence system in tax judgment;

Recommended or Required Reading

1.	Mehmet Yüce, Türk Vergi Yargısı, Bursa: Ekin Yayınevi, 2012

Weekly Detailed Course Contents

Week 1 - Theoretical

Turkish Justice System: Concept of judgement, judicial organ and function; Justice System in Turkey

Week 2 - Theoretical

The main principles about judgement; the prevailing principles of tax lawsuit

Week 3 - Theoretical

Conception, scope and function of tax judgment and development in Turkey

Week 4 - Theoretical

Peaceful solution of tax disputes and followed process

Week 5 - Theoretical

Subject and scope of tax judgment, administrative procedures and administrative sanctions, judicial review

Week 6 - Theoretical

Subject and scope of tax case; sides in tax lawsuit; task and authorization in law court;

Week 7 - Theoretical

Opening the tax law suit; petition of law suit; the results of the opening tax case

Week 8 - Intermediate Exam

MIDTERM EXAM

Week 9 - Theoretical

Cezalarda İndirim

Week 10 - Theoretical

Tax trial duly Principles

Week 11 - Theoretical

Tax Due Process

Week 12 - Theoretical

Tax Due Process

Week 13 - Theoretical

Tax Due Process

Week 14 - Theoretical

Conclusion of Tax Cases

Week 15 - Theoretical

Conclusion of Tax Cases

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	5	5	5	5	4	4	4	4	4
OÇ-2	3	5	3	4	4	4	4	4	4
OÇ-3	4	4	4	4	4	4	4	5	4
OÇ-4	3	3	3	3	3	4	4	4	4
OÇ-5	4	4	4	4	2	2	2	2	2
OÇ-6	3	3	3	3	3	3	3	3	3
OÇ-7	3	5	5	4	4	4	4	4	4

Person Responsible for Information Package