Lesson plan /

Lesson Information

Course Credit
Course ECTS Credit
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
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience?
Course Coordinator Assist. Prof. Dr. GÜLÇİN KARASU ÖZTEMEL
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course To provide knowledge and skills regarding the legal foundations of taxation.
Course Content Sources of tax law, taxation principles, taxation process, basic concepts of tax law.

Weekly Course Subjects

1The place of tax law in the legal order and its relationship with other branches of law
2Sources of tax law
3Sources of tax law and the concept of tax and its differences from other financial obligations
4Constitutional principles of tax law
5Application of tax laws in terms of place, time and meaning
6Basic concepts of tax law: taxable event, taxpayer, tax responsible, types of tax liability, capacity in tax law and special contracts
7Basic concepts of tax law: subject of tax, tax exemption, exemptions and deductions, tax base and tariff
8Taxation Process: assessment of tax, assessment methods; notification of tax, notification methods
9Midterm
10Taxation process; Tax accrual; Tax collection
11Deadlines in tax law; classification of periods; calculation of durations; extension of periods
12Situations that terminate tax debt
13Ways to resolve tax disputes
14Basic concepts regarding tax penalties

Resources

1- Ateş Oktar, Vergi Hukuku,İstanbul:Türkmen Kitabevi,2020
2-Sadık Kırbaş,Vergi Hukuku,Ankara:Siyasal Kitabevi,2018