Information Package / Course Catalogue
Tax Enforcement Law
Course Code: MHY629
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

Aim of this course is to give the basic informations about the legal procedure in collecting public recevials

Course Content

In this course, income tax assets, finalization, and foreclosures will be discussed

Name of Lecturer(s)
Learning Outcomes
1.To be able to evaluate private and public receivable.
2.To be able to explain the properties of public receivables
3.To be able to compare and evaluate the reasons for termination of public demands
4.Will be able to explain the rules of payment in tax receivables.
5.Will be able to explain the ways of follow-up in tax enforcement law.
Recommended or Required Reading
1.lecturer lecture notes
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and extent of public revenues and tax revenues
Week 2 - Theoretical
The place of tax revenue in the enforcement law
Week 3 - Theoretical
The precautions guaranteeing public revenues
Week 4 - Theoretical
Amenities provided for tax debtor in enforcement law
Week 5 - Theoretical
Collection of Tax Debts
Week 6 - Theoretical
Beginning of the collection and money order in enforcement law
Week 7 - Theoretical
Relevant pages of the resources
Week 8 - Intermediate Exam
Midterm Exams
Week 9 - Theoretical
Ways of collection in tax revenue
Week 10 - Theoretical
Application and Results of Lien
Week 11 - Theoretical
Aspects which terminate tax depts
Week 12 - Theoretical
Prohibitions, offenses and penalties related to public taxes
Week 13 - Theoretical
Prohibitions, offenses and penalties related to public taxes
Week 14 - Theoretical
current issues in the collection process
Week 15 - Theoretical
Overall assesments
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 Work1201030
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)127
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
3
4
5
4
4
4
4
3
OÇ-2
4
3
4
5
4
4
4
4
3
OÇ-3
4
3
4
5
4
4
3
4
5
OÇ-4
4
3
5
4
3
4
5
4
3
OÇ-5
4
5
4
3
4
4
5
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026