| LAW | |||||
|---|---|---|---|---|---|
| Qualification Awarded | Length of Program | Toplam Kredi (AKTS) | Mode of Study | Level of Qualification & Field of Study | |
| 4 | 240 | FULL TIME |
TQF, TQF-HE, EQF-LLL, ISCED (2011):Level 6 QF-EHEA:First Cycle TQF-HE, ISCED (1997-2013): 38 |
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| Course Code: | LAW310 | ||||||||
| Course Name: | PUBLIC FINANCE AND TAX LAW | ||||||||
| Course Semester: | Spring | ||||||||
| Course Credits: |
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| Language of instruction: | Turkish | ||||||||
| Condition of Course: | |||||||||
| Does the Course Work Experience Require?: | No | ||||||||
| Course Type : | Zorunlu | ||||||||
| Course Level: |
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| Mode of Delivery: | E-Learning | ||||||||
| Name of Coordinator: | Asst. Prof. Dr. ERCAN SARICAOĞLU | ||||||||
| Course Lecturer(s): | Asst. Prof. Dr. Ercan SARICAOĞLU | ||||||||
| Course Assistants: |
| Course Objectives: | Within the context of Public Finance and Tax Law course, basicly, legal order of taxes, -the most important part of public revenues- are analized |
| Course Content: | The scope of public finance and tax law and its relationship with the other law branches, basic concepts of tax law, sources of tax law, application of tax law, constitutional principles dominating the tax law, Main lines of the taxation process; taxable event, tax assessment, notification, accrual and collection of taxes |
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The students who have succeeded in this course;
1) Gain knowledge of national and international legislation related to Public Finance and Tax Law, assimilate the basic principles for the implementation of Public Finance and Tax Law. 2) Gains an idea about current issues and problems related to Public Finance and Tax law, gains the ability to transfer the acquired theoretical knowledge into practice. |
| Week | Subject | Related Preparation |
| 1) | General concept and basic principles of public finance | |
| 2) | Public revenue and public expenditure | |
| 3) | The Concept of Tax - The Meaning and Scope of Tax Law and Its Relationship with Other Law Branches & Sources and constitutional bases of of Turkish tax law | |
| 4) | Implementation of tax laws- Tax liability | |
| 5) | Periods and Force Majeure in Tax Law | |
| 6) | Taxation Process: Taxable event, assessment, types of assessment, notification, tax payability, tax collection | |
| 7) | Expiration of tax debt &Tax payers’ obligations | |
| 8) | Midterm | |
| 9) | Types of tax audit | |
| 10) | Tax crimes and misdemeanors | |
| 11) | Administrative resolutions of tax disputes & Tax Litigation | |
| 12) | Tax execution Law & Protection of tax claim | |
| 13) | Taxes in the Turkish Tax System in General | |
| 14) | Budget (Basic principles, budget preparation, budgetary practice and budgetary control) |
| Course Notes / Textbooks: | Mualla Öncel/Ahmet Kumrulu/Nami Çağan/Cenker Göker, Vergi Hukuku, Turhan Kitabevi, 2022. Nurettin Bilici, Kamu Maliyesi, Savaş Yayınevi, 2022. |
| References: | Selim Kaneti, Esra Ekmekçi Çalıcıoğlu, Gülsen Güneş, Mahmut Kaşıkcı, Vergi Hukuku, Filiz Kitabevi, 2021. Yusuf Karakoç, Kamu Maliyesi, Yetkin Yayınları, 2021. M. Kamil Mutluer-N. Dilay Dayanç Kuzeyli, Vergi Hukuku Genel ve Özel Hükümler, Yetkin Yayınları, 2019 |
| Course Learning Outcomes | 1 |
2 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Program Outcomes | |||||||||||||
| 1) Ability to comprehend and solve legal problems, and to attain analytical and critical thought processes | 1 | 1 | |||||||||||
| 2) Within the ambit of lifelong learning, to direct continuous renewal and cultivation of knowledge attained in the field of law | 1 | 1 | |||||||||||
| 3) To master legal resources and legal precedents; to be able to conduct comparative legal analyses in national and international legal areas | 1 | 1 | |||||||||||
| 4) To improve settlement options; to implement creative and innovative solutions | 1 | 1 | |||||||||||
| 5) To be equipped with comprehensive and comparative knowledge gained through the study of law, enabling the transfer of this knowledge into the social and economic fields. To attain analytical thinking between cross disciplines | 1 | 1 | |||||||||||
| 6) To attain the ability to comprehend and solve legal problems pertaining to global economy | 1 | 1 | |||||||||||
| 7) To obtain knowledge of current legal subjects, through the use of the English language or any other foreign language | |||||||||||||
| 8) To attain professional and scientific ethical tenants in the field of law, as well as in society at large | 1 | 1 | |||||||||||
| 9) To attain the ability to write, speak and listen effectively, in the field of law | 1 | 1 | |||||||||||
| 10) To be open-minded, to be tolerant of different ideas, to be constructive, to have self-confidence, and to be responsible both during individual studies and/or during team studies and to work effectively and efficiently | 1 | 1 | |||||||||||
| 11) To contribute to the fields of maritime, the law of the sea and maritime law through establishing connection with | |||||||||||||
| 12) To contribute the development of law through analyzing issues from the perspective of de lege feranda | 1 | 1 | |||||||||||
| 13) To learn fundamental terms of law and to obtain the ability of applying them into concrete case | 1 | 1 | |||||||||||
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Ability to comprehend and solve legal problems, and to attain analytical and critical thought processes | 3 |
| 2) | Within the ambit of lifelong learning, to direct continuous renewal and cultivation of knowledge attained in the field of law | 3 |
| 3) | To master legal resources and legal precedents; to be able to conduct comparative legal analyses in national and international legal areas | 3 |
| 4) | To improve settlement options; to implement creative and innovative solutions | 3 |
| 5) | To be equipped with comprehensive and comparative knowledge gained through the study of law, enabling the transfer of this knowledge into the social and economic fields. To attain analytical thinking between cross disciplines | 3 |
| 6) | To attain the ability to comprehend and solve legal problems pertaining to global economy | 3 |
| 7) | To obtain knowledge of current legal subjects, through the use of the English language or any other foreign language | |
| 8) | To attain professional and scientific ethical tenants in the field of law, as well as in society at large | 3 |
| 9) | To attain the ability to write, speak and listen effectively, in the field of law | 3 |
| 10) | To be open-minded, to be tolerant of different ideas, to be constructive, to have self-confidence, and to be responsible both during individual studies and/or during team studies and to work effectively and efficiently | 3 |
| 11) | To contribute to the fields of maritime, the law of the sea and maritime law through establishing connection with | |
| 12) | To contribute the development of law through analyzing issues from the perspective of de lege feranda | 3 |
| 13) | To learn fundamental terms of law and to obtain the ability of applying them into concrete case | 3 |
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 40 |
| Semester Final Exam | 1 | % 60 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
| Aktiviteler | Number of Activities | Duration (Hours) | Workload |
| Course | 14 | 2 | 28 |
| Study Hours Out of Class | 14 | 3 | 42 |
| Midterms | 1 | 2 | 2 |
| Semester Final Exam | 1 | 3 | 3 |
| Total Workload | 75 | ||