Information Package / Course Catalogue
Responsibility in Turkish Tax Law
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
Objectives of the Course

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.

Course Content

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

Name of Lecturer(s)
Prof. Hamza KAHRİMAN
Learning Outcomes
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
Recommended or Required Reading
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.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basis of Tax Law and Taxation, Tax Law Definition, Scope and Subject, Tax Relations with other branches of law
Week 2 - Theoretical
Implementation and Interpretation of Tax Law, Tax Law and Evidence Review System
Week 3 - Theoretical
Taxation Transactions
Week 4 - Theoretical
Responsible Taxation, Tax privacy and Prohibitions
Week 5 - Theoretical
Tax Law Times, Measurement and Elongation
Week 6 - Theoretical
Determination of Tax Demand, Tax Assessment and Types
Week 7 - Theoretical
Communication and Tax Accrual
Week 8 - Intermediate Exam
Midterm
Week 9 - Theoretical
Disappearance of Tax Demand
Week 10 - Theoretical
The Removal of Defects and Correction of Tax
Week 11 - Theoretical
Ways to Control of the tax payers
Week 12 - Theoretical
Obligations of the taxpayer
Week 13 - Theoretical
Valuation, Depreciation and Inflation Adjustment Applications
Week 15 - Theoretical
Tax Crimes and Penalties
Week 16 - Final Exam
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026