LAW
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
LAW4221	Tax Law	Fall	1	2	2	3

Basic information

Language of instruction:	Turkish
Type of course:	Must Course
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Prof. Dr. GÜLSEN GÜNEŞ
Course Lecturer(s):	Prof. Dr. GÜLSEN GÜNEŞ
Recommended Optional Program Components:	None
Course Objectives:	Course objective is to address Turkish tax system, tax related main terms,parties of tax liability relation, taxational rights and duties, tax penalties, taxational administrative settlements, judgment of taxation and main parts of seperate taxes critically and in light of constitutional and universal princples.

Learning Outcomes

The students who have succeeded in this course;
I. Examine the relationship between taxation and fundemental rights and freedoms
II. Reach and distinguish the tax law rules in the interdisciplinary field
III. Set balance between State (Tax Authority) and individuals (taxpayer)
IV. Interpret the cases regarding tax law in the light of judicial decisions
V. Gain critical approach to the taxation mechanisms and institutions

Course Content

Introduction: Tax: the term and the differentiation from other financial obligations; The Place of Tax Law in Legal Order; The resources of Tax Law, Constitutional Principles Regarding Tax Obligation; Principle of Legality of Tax,
Implementation of Tax Law in terms of place, time and meaning; Parties of a tax claim; Legal Periods in Tax Law; Phases of a Tax Claim; Auditing of Tax Obligors; The Rights and Obligations of Taxpayer; Criminal Tax Law; Tax Disputes and Resolution; Turkish Tax System

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Introduction: Tax: the term and the differentiation from other financial obligations The Place of Tax Law in Legal Order
2)	The resources of Tax Law
3)	Constitutional Principles Regarding Tax Obligation Principle of Legality of Tax
4)	Implementation of Tax Law in terms of place, time and content
5)	Parties of a tax claim
6)	Legal Periods in Tax Law
7)	Phases of a Tax Claim
8)	Reasons causing the dissolution of tax claim
9)	Auditing of Tax Obligors
10)	The Rights and Obligations of Taxpayer
11)	Criminal Tax Law
12)	Tax Disputes and Resolution
13)	Scope of Judicial Process in Tax Law
14)	Turkish Tax System

Sources

Course Notes / Textbooks:	Mualla Öncel, Ahmet Kumrulu, Nami Çağan, “Vergi Hukuku”, Ankara: Turhan Kitabevi. Ateş S. Oktar, “Vergi Hukuku”, İstanbul: Türkmen Kitabevi Gülsen Güneş, “Verginin Yasallığı İlkesi”, İstanbul: On İki Levha Yayıncılık
References:

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Study Hours Out of Class	14	1	14
Midterms	1	10	10
Final	1	10	10
Total Workload			76

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions.	5
2)	Have the knowledge of legal methodology and methods of comment.	3
3)	Comment the modern legal gains with the historical knowledge.	5
4)	Have the knowledge of philosophical currents of thought which are the bases of legal rules.	2
5)	Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them.	5
6)	Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine.	5
7)	Use at least one foreign language as scientific language.	1
8)	Have the knowledge of the political and juridical foundation of the state.	4
9)	Have the knowledge of the historical development of the rights of individuals and societies and of the basic documents which are accepted throughout this development.	4
10)	Have the ability to resolve the disagreements which can violate the social order in national or international level.	3
11)	Have the ability to prevent the juridical disagreements between individuals.
12)	Have the knowledge of international and comparative law systems.	3
13)	Have the knowledge of the construction and the conduct of the national and international commercial relations.	2
14)	Use Turkish in an efficient way both verbal and written.	5
15)	Have the professional and ethical responsibility.	5
16)	Have the knowledge on the European Union’s legislation and institutions.	3
17)	Have the knowledge on juridical regulations and applications related to economical and financial mechanisms.	5
18)	Have the knowledge of the operation of the national and the international judicial bodies.	3