To ensure that the person gains ability to use theoretical information learned in Tax Law II as a legist in concrete disputed matters and thus, s/he can analyze legal arrangements and rulings thereof
Prerequisite(s)
-
Corequisite(s)
-
Special Requisite(s)
Having obtained and/or passed Tax Law I
Having obtained and/or passed Tax Law II
Instructor(s)
Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s)
Schedule
Sirinevler Campus
Office Hour(s)
t.karacoban@iku.edu.tr
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;
-Mualla ÖNCEL/Ahmet KUMRULU/Nami ÇAĞAN/Cenker GÖKER, Vergi Hukuku, Turhan Kitabevi, 28.Baskı, Ankara 2019, ISBN no: 9789757425861;
-İlhan ULUSAN/Funda BAŞARAN YAVAŞLAR, İstanbul Kültür Üniversitesi Hukuk Fakültesi Tarafından Düzenlenen İdari Ceza Hukuku Sempozyumu, Seçkin Yayıncılık, Ankara 2009, ISBN no: 978-975-0209-734;
-Funda BAŞARAN YAVAŞLAR, “Vergi Suç ve Kabahatleri Hukuku’nda Son Durum”, İstanbul Barosu Dergisi, C.82, S.2008/6, 2840-2859;
-Funda BAŞARAN YAVAŞLAR, “Vergi Ceza Hukuku’ndaki Değişim Süreci Ve Bu Sürecin Vergi Ceza Sistemine Etkileri”, Vergi Dünyası, S.233 (Subat 2008), 72-94.
Other Sources
-Other some textbooks on general, and on particular, tax law
Course Schedules
Week
Contents
Learning Methods
1. Week
Taxes on expenditure: value added tax (tax objekt, tax
subjekt)
Oral presentation, case study
2. Week
Assesment basis (tax base), the rate and procedure
of value added tax
Oral presentation, case study
3. Week
Special consumption tax, Banking and insurance transaction tax
Oral presentation, case study
4. Week
Wealth taxes (property tax, motor vehicle tax, inheritance and gift tax)
Oral presentation, case study
5. Week
Taxation procedure
Oral presentation, case study
6. Week
The law on tax crimes and tax misdeneanors
Oral presentation, case study
7. Week
Tax crimes
Oral presentation, case study
8. Week
Tax crimes
Oral presentation, case study
9. Week
Tax misdeneanors
Oral presentation, case study
10. Week
Tax misdeneanors
Oral presentation, case study
11. Week
Tax schedule and procedure
Oral presentation, case study
12. Week
Correction of the acts of the fiscal administration
Oral presentation, case study
13. Week
Reconciliation
Oral presentation, case study
14. Week
Judicial proceeding
Oral presentation, case study
15. Week
Final Exams Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Attendance
1
10
Final Exam
1
90
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. Ability to apply any information obtained in settlement of a concrete event
LO-2
2. Ability to understand and process national and international aspects of law by following up the jurisprudence and court practices
LO-3
3.Ability of personal self-expression and self-expression before the public
LO-4
4. Ability of performance in team-work through course activities, fictitious cases and courthouse training as well as other occupational and academic visits
LO-5
5. Ability of use, comparison, construction of scientific data, legal induction and
application
