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

Fiscal Judgment and Analysis

Course Code	: MHY616
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

To inform about tax disputes and the ways of their solutions by giving basic informations about fiscal judgement.

Course Content

Penal execution law and its basic problems, principles, legal nature of the public receivable, the time of payment in the tax receivable, the institution of deportation, the ways of follow-up, the protection of public receivables, prescription, prohibitions and penalties

Name of Lecturer(s)

Learning Outcomes

1.	To align general rules about administrative jurisdiction.
2.	To align and interpret the types of tax dispute.
3.	To explain tax errors that may arise in practice and their solutions.
4.	To interpret the institution of Reconciliation.
5.	Explain the function of the courts of tax.

Recommended or Required Reading

1.	- Mehmet TOSUNER, Zeynep ARIKAN, Türk Vergi Yargısı, İzmir, 2012.

Weekly Detailed Course Contents

Week 1 - Theoretical

Compare Fiscal Judgement Concepts with Tax Jurisdiction

Week 2 - Theoretical

Description of the Tax Dispute, The Reasons for Quitting, Organizations who Solve Tax Disputes

Week 3 - Theoretical

Historical Process to be Passed in Administrative and Judicial Resolution of Tax Disputes in Turkish Tax Law

Week 4 - Theoretical

Correction of Tax Errors and Application Examples which the ways of Administrative Resolution of Tax Disputes

Week 5 - Theoretical

Scope of the Institution of Discount in Penalties which the ways of Administrative Resolution of Tax Disputes

Week 6 - Theoretical

Application Examples related to the Institution of Discount in Penalties which the ways of Administrative Resolution of Tax Disputes

Week 7 - Theoretical

Scope of Regret and Reclamation Institution which the ways of Administrative Resolution of Tax Disputes, Results and Application Examples related to Them

Week 8 - Intermediate Exam

Mid-term Exam

Week 9 - Theoretical

Reconciliation Authority in Administrative Resolution of Tax Disputes

Week 10 - Theoretical

Judicial Resolution of Tax Disputes, Tax Case Parties, Eligibility Lawsuit, Time Periods in Tax Jurisdiction

Week 11 - Theoretical

Regulation of the Case Petitions, Places to be given in the Petition, Conditions that can be a Petition with a Single Case, Viewing the Case and the Trial

Week 12 - Theoretical

Investigation of the Case Petitions and Petitions Deficiencies Results

Week 13 - Theoretical

Investigation of Tax Files and Decision, Ordinary and Extraordinary Legal Remedies Against Tax Court Decisions, Trials Notification and Response

Week 14 - Theoretical

General Evaluation

Week 15 - Theoretical

Presentations

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	2	3	70
Individual Work	7	2	2	28
Midterm Examination	1	15	1	16
Final Examination	1	10	1	11
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	4	5	4
OÇ-2	3	4	5	4	3	4	3	4	3
OÇ-3	4	5	4	3	4	3	5	4	3
OÇ-4	3	4	5	4	3	4	3	4	3
OÇ-5	4	5	4	3	4	3	5	4	3

Person Responsible for Information Package