To ensure the person understands taxes as an independent law issue while s/he learnes main principles and rules of Turkish Tax System with the ability to make legal analysis and general terms of Turkish Income Tax System
Prerequisite(s)
-
Corequisite(s)
-
Special Requisite(s)
-
Instructor(s)
Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s)
Arş.Gör. Caner Gazi
c.gazi@iku.edu.tr
Schedule
Vergi Hukuku I Monday 13:00-14:45 Amfi VII
Office Hour(s)
t.karacoban@iku.edu.tr
Monday, Tuesday
Teaching Methods and Techniques
-Lecture, discussion
Principle Sources
--Turkish constitution, basic tax law and statutes, statutory orders, administrative regulations, decisions of the constitutional court and the fiscal courts;
-Funda BAŞARAN YAVAŞLAR/Tuğçe KARAÇOBAN GÜNEŞ/Gizem KAPUCU/Metin KOCATEPE, Vergi Hukuku ve Uygulama, Adalet Yayınevi, 2018, 1.Bası, ISBN no:9786053006060
-Mualla ÖNCEL/Ahmet KUMRULU/Nami ÇAĞAN/Cenker GÖKER, Vergi Hukuku, Turhan Kitabevi, 2023, 32. Bası, ISBN no: 9786057406552;
-Funda BAŞARAN YAVAŞLAR, Gelir Vergilendirilmesinin Temelleri, Beta Yayınevi 2003, ISBN no: 975-295-214-3;
-Funda BAŞARAN YAVAŞLAR, “Vergilendirme Yoluyla Temel Hak ve Özgürlüklere Müdahalede Sınır”, İstanbul Kültür Üniversitesi Hukuk Fakültesi Tarafından Düzenlenen Kamu Hukuku, Özel Hukuk ve Ceza Hukuku Alanlarında Kamunun Önderliği Ve Bireysel Özerklik Sempozyumu, Ankara, 2009, 147-202;
-Funda BAŞARAN YAVAŞLAR, 4369 Sayılı Kanun’a Göre “Gelir” Kavramının Anlamı, Vergi Dünyası, S.223 (Mart 2000), 114-124;
Other Sources
-Other some textbooks on general, and on particular, tax law
Course Schedules
Week
Contents
Learning Methods
1. Week
Taxes and demarcation from other charges
Oral presentation
2. Week
Subject, sub-branches of Tax Law, its position in the legal order, relation with other disciplines and its
sources
Oral presentation
3. Week
Constitutional taxation principles
Oral presentation
4. Week
Constitutional taxation principles
Oral presentation
5. Week
Constitutional taxation principles
Oral presentation
6. Week
The tax law relationship
Oral presentation
7. Week
The tax law relationship
Oral presentation
8. Week
Some basic concepts related to taxation
Oral presentation
9. Week
Some basic concepts related to taxation
Oral presentation
10. Week
Taxes on income: Income tax
Oral presentation
11. Week
Income tax
Oral presentation
12. Week
Income tax
Oral presentation
13. Week
Income tax
Oral presentation
14. Week
Income tax
Oral presentation
15. Week
Final Exams Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Final Exam
1
100
Program Outcomes
PO-1
1. Have the ability to reach and evaluate information sources
PO-2
2. Have the ability to use, compare, interpret, deduce from and apply scientific data
PO-3
3. Have historical knowledge enabling to interpret modern law achievements
PO-4
4. Have the ability to use Turkish efficiently verbally and in written
PO-5
5. Have the ability to follow up professional literature at least in a foreign language
PO-6
6. Have acquired professional and ethical sense of responsibility
PO-7
7. Have the ability to use vocational information technologies efficiently for solution of legal problems
PO-8
8. Have the ability to apply information acquired to solution of a concrete case
PO-9
9. Have full knowledge of legal rules which regulate relationship among natural legal persons and have the ability to interpret such rules
PO-10
10. Have full knowledge of legal rules which regulate relationship between individual and state and have the ability to interpret such rules
PO-11
11. Have the ability to practice the profession as a lawyer who adopts universal principles of law
PO-12
12. Have full knowledge of basic concepts and rules regarding structure and relationship manners of international community; have the ability to interpret and discuss about the foregoing
PO-13
13. Have basic knowledge enabling to evaluate international community’s common issues and their possible solutions
PO-14
14. Have knowledge enabling to apply to human rights bodies having a supranational judicial quality and to follow up the process
PO-15
15. Have knowledge on the European Union (EU) 'Acquis Communautaire' and operation of the EU institutions
PO-16
16. Have a world view enabling to question, criticize and develop law in direction with needs of humanity
PO-17
17. Have knowledge on historical development process of jurisprudence and judicial systems
PO-18
18. Have the ability to solve actual legal problems within the frame of contemporary legal approaches
PO-19
19. Be at the level of understanding and knowledge which reflects all qualities in the best way required by the profession on national and international scale
PO-20
20. Have full knowledge of legal arrangements and practices regarding economic and financial mechanisms
PO-21
21. Have knowledge on historical development of rights of individuals and societies and on basic texts adopted during the process
PO-22
22. Have the ability to express himself individually and before a group
PO-23
23. Have the ability to use, compare, interpret, deduce from and apply scientific data
PO-24
24. Have the ability to follow up regulations and legal quests in order to meet new needs appeared within the frame of relationships between individuals
PO-25
25. Have the ability to cooperate by implementing activities during courses, hypothetical law suits and judicial studies and other vocational and academic visits
PO-26
26. Have the ability to understand and handle national and international dimensions of law, jurisprudence and practices by means of follow up
PO-27
27. Have knowledge of international judicial bodies and their ways of operation
Learning Outcomes
LO-1
1. Good command of legal rules that regulate the relations between the individual and the state and ability to construe such rules
LO-2
2. Comprehensive knowledge in best reflection of all characteristics required by the profession both in national and international levels
LO-3
3. Ability to settle current legal problems under modern legal approaches
LO-4
4. Ability to understand and process national and international aspects of law by following up the jurisprudence and court practices
LO-5
5. Having a world view of examining, criticizing and developing law according to needs of mankind
LO-6
6. Awareness of occupational and ethical liability
