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Lesson plan / TAX LAW

Lesson Information

Course Credit 3.0
Course ECTS Credit 4.0
Teaching Language of Instruction Türkçe
Level of Course Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course Compulsory
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience? Z
Course Coordinator
Instructor (s) Assist. Prof. Dr. GÜLÇİN KARASU ÖZTEMEL
Course Assistant

Purpose and Content

The aim of the course The main objective of this course unit is to analyze the legal arrangement of taxes which comprise a revenue source of public finance and the most important item in public revenues.
Course Content The scope of tax law and its relationship with other branches of law, basic concepts about tax liability, main principles of taxation process and tax disputes will be discussed in this course.

Weekly Course Subjects

1The concept of tax and the differences from other financial liabilities
2The significance of tax law in law order and its relationship with other branches of law
3Sources of Turkish tax law
4Constitutional Fundamentals of Turkish tax law
5Execution of Tax Law
6Tax liability and responsibility
7Durations in tax law, superior forcesi, extension of terms
8The Process of Taxation: Event resulting in tax, imposition, notice, falling due and collection
9Ending of tax debt Tax crimes and punishments
10Liabilities of tax-payers
11Methods of supervision of tax-payers by tax office
12Covering tax debts
13Tax crimes and punishments
14Tax disputes and solutions


1. Selim Kaneti, Vergi Hukuku, Filiz Kitabevi, 1989.
2. Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Vergi Hukuku, Turhan Kitabevi, 2009. Nami ÇAĞAN, Vergi Hukukunda Süreler, AÜHF Yayınları, 1975.
3. Ateş Oktar, Vergi Hukuku, Türkmen Kitabevi, 2009.
4. Yusuf KARAKOÇ, Genel Vergi Hukuku, Yetkin Yayınları, 2007.
5. Nihal Saban, Vergi Hukuku, Beta Yayınları, 2009.1. Selina Kane, Tax Law, Filiz Kitabevi, 1989.