Information Package / Course Catalogue
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)
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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination114216
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
Adnan Menderes University - Information Package / Course Catalogue