| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190500304103 | TAX LAW | Compulsory | 2 | 4 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of the course is to provide students with basic knowledge of tax law and basic skills related to tax law practices. |
| Name of Lecturer(s) |
| Doç. Dr. Dursun KELEŞ |
| Learning Outcomes |
| 1 | Teaches basic concepts and principles of tax law | | 2 | Provides information on tax types, taxation procedures and process | | 3 | It gives information about the basic principles and rules of tax jurisdiction. | | 4 | It teaches which obligations and rights the taxpayer is subject to during the taxation process. | | 5 | Provides information on legal solutions by analyzing tax disputes |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| NONE |
| Recommended Optional Programme Components |
| NONE |
| Course Contents |
| The place of tax law in the legal system, the legal dimension and constitutional principles of taxation, taxation procedures and basic information on tax crimes and penalties. |
| Weekly Detailed Course Contents |
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| 1 | Course Introduction and Course Introduction | | | | 2 | General Information on Tax Law | | | | 3 | Principles of Taxation, Application of Tax Laws in Terms of Time, Place and Meaning, Sources of Tax Law | | | | 4 | Parties to Tax (Tax Administration, Taxpayer, Responsible) | | | | 5 | Legal Representation in Legal Entities | | | | 6 | Taxpayer's Duties, Tax Audit, Terms | | | | 7 | Taxation Process | | | | 8 | Tax Offenses and Penalties-Tax Misdemeanors and Penalties | | | | 9 | Book-Document Concealment Offense/Common Rules Regarding Penalties/Violation of General Criminal Law Principles | | | | 10 | Protection of the Public Receivable | | | | 11 | Tax Disputes and Solutions | | | | 12 | Tax Court Members | | | | 13 | Tax Judgment (Judicial Remedy) | | | | 14 | Tax Procedural Principles | | |
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| Recommended or Required Reading |
| Nurettin Bilici (2021). Vergi Hukuku (Vergi Usul Hukuku, Vergi Tahsil Hukuku, Vergi Yargı Hukuku), 52. Baskı, Ankara: Savaş Yayınevi. |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 85 | | Quiz | 1 | 10 | | Attending Lectures | 1 | 5 | | SUM | 100 | |
| Final Examination | 1 | 90 | | Quiz | 1 | 10 | | 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 | 1 | 30 | 30 |
| Final Examination | 1 | 80 | 80 |
| Quiz | 1 | 10 | 10 |
| Attending Lectures | 1 | 14 | 14 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | | | | | | | | | | | | | | | | | | | | | LO2 | | | | | | | | | | | | | | | | | | | | | | LO3 | | | | | | | | | | | | | | | | | | | | | | LO4 | 5 | 5 | 2 | 5 | 5 | 3 | 1 | 1 | 1 | 1 | 2 | 2 | 4 | 2 | 1 | 1 | 1 | 1 | 1 | 2 | | LO5 | | | | | | | | | | | | | | | | | | | | |
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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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