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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
TAX LAW II HUK 304 6 3 + 0 3 4
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı

Learning of the tax law principles and increase the power of thinking on the effective solution of tax conflict in Turkish Tax System.

Dersin İçeriği

Within the scope of the lecture, the position of ta law in the legal system and the principles used in the Turkish Tax System and Turkish Tax Law will be analyzed.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Compares income tax and corporate tax and learns to compute corporate tax 1 - 2 - 3 - 15 - A -
2 - Defines basic principles regarding VAT and learns to compute VAT 1 - 2 - 3 - 15 - A -
3 - Defines different types of income, distinguishes one from the other and evaluates which type of earnings is subject to which kind of tax. 1 - 2 - 3 - 15 - A -
4 - Explaines taxable income and compares with the theories of income 1 - 2 - 3 - A -
5 - Analyzes tax disputes and resolutions 1 - 2 - 3 - A -
6 - Compares tax crimes and penalties 1 - 2 - 3 - A -
7 - Analyzes the reasons settling the tax dues 1 - 2 - 3 - A -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 15:Problem Solving
Ölçme Yöntemleri: A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
1 Authority of taxation and its limits Related chapters of the below metioned books will be read
2 Taxation procedures within the scope of authority of taxation Related chapters of the below metioned books will be read
3 Analysis of types of taxes included in Turkish tax system Related chapters of the below metioned books will be read
4 Comparison of types of taxes included in Turkish tax system Related chapters of the below metioned books will be read
5 Tax obligation and tax liability Related chapters of the below metioned books will be read
6 Procedural tax law Related chapters of the below metioned books will be read
7 Termination of tax dues Related chapters of the below metioned books will be read
8 Securing of tax dues Related chapters of the below metioned books will be read
9 Tax law conflicts and resolutions Related chapters of the below metioned books will be read
10 Crimes and penalties in Turkish Tax Law Related chapters of the below metioned books will be read
11 Special provisions regarding crimes and penalties in Turkish Tax Law and conditions settling tax penalties Related chapters of the below metioned books will be read
12 Tax enforcement law Related chapters of the below metioned books will be read
13 Types of taxes in the Turkish tax system and other revenues of administrative nature Related chapters of the below metioned books will be read
14 Basic principles of international tax law Related chapters of the below metioned books will be read

Kaynaklar

Ders Notu
Prof. Dr. Mualla ÖncelProf. Dr. Ahmet KumruluEylül 2017 / 26. Baskı / 446 Syf.
Prof. Dr. Yusuf Karakoç, Genel Vergi Hukuku Ders Kitabı, Eylül 2017 / 8. Baskı / 757 Syf.
Prof. Dr. Nurettin Bilici, Vergi Hukuku, Şubat 2018 / 44. Baskı / 204 Syf.
 

 

Ders Kaynakları
Prof. Dr. Mualla ÖncelProf. Dr. Ahmet KumruluEylül 2017 / 26. Baskı / 446 Syf.
Prof. Dr. Yusuf Karakoç, Genel Vergi Hukuku Ders Kitabı, Eylül 2017 / 8. Baskı / 757 Syf.
Prof.Dr.Mustafa Akkaya, Türk Vergi Hukukunda Ekonomik Yaklaşım İlkesi, Haziran 2016 / 2. Baskı / 124 Syf.
Prof. Dr. Nurettin Bilici, Vergi Hukuku, Şubat 2018 / 44. Baskı / 204 Syf.
Prof.Dr.Yusuf KarakoçVergi Yargılaması Hukuku, 4.Baskı, Ankara 2017
Prof.Dr. Yusuf Karakoç, Türk Vergi Yargılaması Hukukunda Delil Sistemi, 3. Baskı, Mart 2018, 338. 
 

 


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 X
2 X
3 X
4 X
5 X
6 X
7 X
8
9 X
10
11 X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 40
Finalin Başarıya Oranı 60
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 5 5
Quiz 2 10 20
Toplam İş Yükü 121
Toplam İş Yükü /25(s) 4.84
Dersin AKTS Kredisi 4.84
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