Graduate Education Institute · Public Law · Master
ECTS: 7.5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Arş. Gör. Raif KARA
Course Objective
The aim of the course is to examine the ways to resolve tax disputes through administrative and judicial ways.
Course Content
Ways of objection to tax and tax penalties, filing lawsuits against taxes and charges in civil and criminal courts.
Required Resources
Nurettin Bilici, Vergi Hukuku, Seçkin Yayıncılık, Ankara, Mart 2012. Nihal Saban, Vergi Hukuku, Beta Basım Yayım, İstanbul, 2009.
Recommended Resources
AKSOY Ş., (1998), Vergi Hukuku, İstanbul, Filiz Kitapevi Öncel M. ve diğerleri (2000), Vergi Hukuku, Ankara, Turhan Kitapevi Kirbaş Ş., (2000), Vergi Hukuku, Ankara, Siyasal Kitapevi
Course Learning Outcomes
- Learns the ways of objecting to tax and tax penalties.
- Learns the ways of litigation against tax penalties.
Core Area Distribution
(38) Law%100
Teaching Methods
ExpressionQuestion-AnswerDiscussionPresentationGroup StudyCase Study
Assessment & Evaluation
Testing (Essay / Tests: True-Falls, multiple-choice, short answer, matching)
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 6 | 96 |
| Out of Class Study Period | 14 | 6 | 84 |
| Midterm | 2 | 4 | 8 |
| Quiz | 0 | 0 | 0 |
| Assignment | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Final | 2 | 4 | 8 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Enforcement of tax laws in the way of place and time, Interpretation of tax laws in the way of conception, Comparison and typification in tax law, Proof and evidence in tax law, Evidence system in tax procedural law and economic approach principle. | The relevant parts of the resource books will be read |
| 2 | Parties of tax, Capacity and procuration in taxation, Secrecy of taxes, Force majeure in tax law, Unexpected case and state of necessity, Durations in tax law. | The relevant parts of the resource books will be read |
| 3 | Taxpayers assignments: Notice assignment, Submit a declaration assignment, Bookkeeping assignment, Protection assignment, Exhibition assignment and other assignments. | The relevant parts of the resource books will be read |
| 4 | Ministry of Finance and its tasks, Tax administration. | The relevant parts of the resource books will be read |
| 5 | Audit and information task of tax administration: A. Inspection B. Examination C. Research D. Information gathering and Composing information archive. | The relevant parts of the resource books will be read |
| 6 | Determination of tax lien, Impose and advice of tax. | The relevant parts of the resource books will be read |
| 7 | Tax assessment, Disappearance of tax lien. | The relevant parts of the resource books will be read |
| 8 | Ara Sınav | Ara Sınav |
| 9 | Definition and measures of valuation, Leasing, Inflation adjustment. | The relevant parts of the resource books will be read |
| 10 | The concept of crime and punishment, Generally crime and punishment in tax law. | The relevant parts of the resource books will be read |
| 11 | Tax crimes and penalties in Turkish Tax Law, Special provisions for tax penalties, Reasons to eliminate the tax penalties. | The relevant parts of the resource books will be read |
| 12 | Tax conflicts (disputes) and resolutions. | The relevant parts of the resource books will be read |
| 13 | Tax Enforcement Law. | The relevant parts of the resource books will be read |
| 14 | Tax Enforcement Law. | The relevant parts of the resource books will be read |
| 15 | International Tax Law. | The relevant parts of the resource books will be read |
| 16 | Final Sınavı | Final Sınavı |