
| Course Code | : MHY605 |
| Course Type | : Area Elective |
| Couse Group | : Third Cycle (Doctorate Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
students; -The basic concepts in tax laws, tax liabilities, tax offenses and sentences to identify, - Taxation at statutory tax issues that may arise in the process of being arising under other laws to derive, consisting of identifying the problems develop solutions, to apply the knowledge learned from recent events, - Other branches of science understand the advantage of the shortcomings of the current arrangements produce innovations for the process of developing and rapidly changing taxation and in parallel to the development of theoretical knowledge to ensure that the tax events gain the ability to make comments.
The Tax Procedure Law, taxes and charges are application forms and the corresponding tax penalties and delay aware hikes. If a party to comply with the taxpayer and their relation to the taxation of all liabilities and the rights and duties of the state is able to analyze
| Prof. Hamza KAHRİMAN |
| 1. | Imposition of taxes, notification, assessment and collection of such issues as the tax jurisdiction knowledge about the |
| 2. | Concerning the procedural provisions of the Tax Code, including all taxes, can comment on the general principles. |
| 3. | Evaluating the results of the tax practice, develop new proposals |
| 4. | Concerning the procedural provisions of the Tax Code, including all taxes, can comment on the general principles. |
| 5. | Evaluating the results of the tax practice, develop new proposals |
| 1. | Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, İzmir, 2013. |
| 2. | Mehmet Ali Özyer, Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması, Maliye Hesap Uzmanları Derneği Yayını, 2008. |
| 3. | Osman Pehlivan, Vergi Hukuku Genel İlkeler ve Türk Vergi Sistemi, Murathan Yayınları, 2012. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 7 | 2 | 2 | 28 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 15 | 1 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 4 | 5 | 4 | 3 | 4 | 3 | 3 | 4 | 4 |
OÇ-2 | 3 | 4 | 3 | 4 | 3 | 4 | 5 | 4 | 5 |
OÇ-3 | 3 | 4 | 3 | 5 | 4 | 3 | 4 | 4 | 2 |
OÇ-4 | 4 | 3 | 4 | 3 | 5 | 4 | 4 | 2 | 3 |
OÇ-5 | 3 | 4 | 3 | 5 | 4 | 2 | 3 | 3 | 4 |