| Academic Unit: |
Faculty of Law |
| Mode of Delivery: |
Face to face |
| Prerequisites: |
None |
| Language of Instruction: |
Turkish |
| Level of Course Unit: |
Undergraduate |
| Course Coordinator: |
Alara Efsun YAZICIOĞLU |
| Course Objectives: |
To enable the students to understand the basics of:
1. The concept of 'tax',
2. The tax system,
3. Main principles of tax law,
4. Turkish tax law,
5. Main problems of tax law.
|
| Course Contents: |
General overview of the concept of tax and tax system, main principles of tax law and examination of the Turkish tax system. The course contents include but are not limited to income tax, corporate tax, VAT and other consumption taxes, wealth taxes, tax penalties and offences as well as dispute resolution in tax law. |
| Learning Outcomes of the Course Unit (LO): |
- 1- Understanding the concept of tax and different types of taxes
- 2- Understanding the main principles of tax law and their application in practice
- 3- Grasping the basics of tax systems and those of the Turkish tax system
- 4- Being able to conduct research in tax law
- 5- Forming an opinion on the current problems of tax systems
|
| Planned Learning Activities and Teaching Methods: |
Lecture, discussion, non-mandatory research assignments, exam. |
| Week | Subjects | Related Preperation |
| 1 |
Definition of 'tax' and different types of taxes |
Relevant chapters of the textbook |
| 2 |
Main principles of tax law |
Relevant chapters of the textbook |
| 3 |
Sources and interpretation of tax law |
Relevant chapters of the textbook |
| 4 |
Authority to tax, Duty to pay taxes |
Relevant chapters of the textbook |
| 5 |
Tax procedure, Termination of tax debts, Preservation of tax claims |
Relevant chapters of the textbook |
| 6 |
Tax penalties and crimes, Tax incentives and Tax amnesties |
Relevant chapters of the textbook |
| 7 |
Midterm |
|
| 8 |
Dispute resolution in tax law |
Relevant chapters of the textbook |
| 9 |
Income Tax |
Relevant chapters of the textbook |
| 10 |
Corporate Tax |
Relevant chapters of the textbook |
| 11 |
Net-worth Tax, Inheritance and Gift Taxes, Immovable Property Tax |
Relevant chapters of the textbook |
| 12 |
Consumption Taxes: Value Added Tax |
Relevant chapters of the textbook |
| 13 |
Consumption Taxes: Special Consumption Tax and 'Sin Taxes' |
Relevant chapters of the textbook |
| 14 |
Stamp duties and Excise duties |
Relevant chapters of the textbook |
At Kadir Has University, a Semester is 14 weeks; The weeks 15 and 16 are reserved for final exams.
THE RELATIONSHIP BETWEEN COURSE LEARNING OUTCOMES (LO) AND PROGRAM QUALIFICATIONS (PQ)
| # |
PQ1 |
PQ2 |
PQ3 |
PQ4 |
PQ5 |
PQ6 |
PQ7 |
PQ8 |
PQ9 |
PQ10 |
| LO1 |
3 |
3 |
2 |
3 |
2 |
3 |
3 |
3 |
2 |
3 |
| LO2 |
3 |
3 |
2 |
3 |
2 |
3 |
3 |
3 |
2 |
3 |
| LO3 |
3 |
3 |
1 |
3 |
3 |
3 |
1 |
3 |
3 |
3 |
| LO4 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
| LO5 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
3 |
Contribution: 1 Low, 2 Average, 3 High
