| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 2104002104 | TAX LAW | Compulsory | 1 | 2 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Students
1. Tax concept,
2. General Tax System,
3. Basic Principles of Tax Law,
4. General functioning of the Turkish tax system,
5. To have information about the basic problems of tax law. |
| Name of Lecturer(s) |
| Öğr. Gör. Filiz EKİCİ |
| Learning Outcomes |
| 1 | Grambling the concept of tax and different tax types | | 2 | To obtain information about the basic principles of tax law and the implementation of these principles in practice | | 3 | To have information about the basic concepts of tax systems and Turkish tax system | | 4 | To be able to do research in the field of tax law | | 5 | Having an idea about the current problems of tax systems |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| The basic elements of the tax concept and the tax system, the basic principles of tax law and the investigation of the Turkish tax system. Income Tax, Corporate Tax, VAT and other consumption taxes, taxes received from the reserve, tax crimes and penalties and tax disputes are some of the issues that make up the content of the course. |
| Weekly Detailed Course Contents |
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| 1 | Tax Definition and Different Types | | | | 2 | Basic principles of tax law | | | | 3 | Sources of Tax Law and Comment | | | | 4 | Taxation authority, tax assignment | | | | 5 | Taxation transactions, termination of tax debt, securing the tax receivable | | | | 6 | Tax crimes and penalties, tax incentives, tax amnesty | | | | 7 | midterm exam | | | | 8 | Ways of Solution in Tax Disputes | | | | 9 | Income tax | | | | 10 | Corporation tax | | | | 11 | Asset tax, inheritance and inheritance tax, real estate tax | | | | 12 | Consumption Taxes: Value Added Tax | | | | 13 | Consumption Taxes: Special Consumption Tax and 'Sin Taxes' | | | | 14 | Stamp tax and customs duties | | |
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| Recommended or Required Reading |
| ANADOLU ÜNİVERSİTESİ AÇIK ÖĞRETİM FAKÜLTESİ, VERGİ HUKUKU |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
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| Workload Calculation |
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| Midterm Examination | 60 | 1 | 60 |
| Final Examination | 60 | 1 | 60 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO2 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO3 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | | LO5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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