To ensure that the person learns basic information about taxes in Turkey on expenditures and wealth, about taxation procedure, tax crimes and misdemeanors and finally general characteristics of judicial proceeding
Prerequisite(s)
-
Corequisite(s)
-
Special Requisite(s)
Having passed Tax Law I
Instructor(s)
Professor Funda BAŞARAN YAVAŞLAR, Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
-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, Ankara 2023, 32. Bası, ISBN no: 9786256545182;
-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;
-Funda BAŞARAN YAVAŞLAR,Kurumlar Vergisi Mükellefi “Ticari İşletme”, Vergi Sorunları Dergisi, S.268 (Ocak 2011), 91 vd.
Other Sources
-Other some textbooks on general, and on particular, tax law
Course Schedules
Week
Contents
Learning Methods
1. Week
Corporation tax
Oral presentation
2. Week
Corporation tax
Oral presentation
3. Week
Corporation tax
Oral presentation
4. Week
Taxes on expenditure
Oral presentation
5. Week
- Taxes on expenditure
- Wealth taxes
Oral presentation
6. Week
- Wealth taxes
- Taxation procedure
Oral presentation
7. Week
Taxation procedure
Oral presentation
8. Week
Taxation procedure
Oral presentation
9. Week
Tax criminal law
Oral presentation
10. Week
Tax criminal law
Oral presentation
11. Week
Tax criminal law
Oral presentation
12. Week
Tax criminal law
Oral presentation
13. Week
Resolution of tax disputes
Oral presentation
14. Week
Resolution of tax disputes
Oral presentation
15. Week
Final Exams Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Final Exam
1
100
Program Outcomes
PO-1
Have the ability to reach and evaluate information sources;
PO-2
Have the ability to use, compare, interpret, deduce from and apply scientific data;
PO-3
Have historical knowledge enabling to interpret modern law achievements;
PO-4
Have the ability to use Turkish efficiently verbally and in written;
PO-5
Have the ability to follow up professional literature at least in a foreign language;
PO-6
Have acquired professional and ethical sense of responsibility;
PO-7
Have the ability to use vocational information technologies efficiently for solution of legal problems;
PO-8
Have the ability to apply information acquired to solution of a concrete case;
PO-9
Have full knowledge of legal rules which regulate relationship among natural legal persons and have the ability to interpret such rules;
PO-10
Have full knowledge of legal rules which regulate relationship between individual and state and have the ability to interpret such rules;
PO-11
Have the ability to practice the profession as a lawyer who adopts universal principles of law;
PO-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
Have basic knowledge enabling to evaluate international community’s common issues and their possible solutions;
PO-14
Have knowledge enabling to apply to human rights bodies having a supranational judicial quality and to follow up the process;
PO-15
Have knowledge on European Union Acquis Communautaire and operation of its institutions;
PO-16
Have a world view enabling to question, criticize and develop law in direction with needs of humanity;
PO-17
Have knowledge on historical development process of jurisprudence and judicial systems;
PO-18
Have the ability to solve actual legal problems within the frame of contemporary legal approaches;
PO-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
Have full knowledge of legal arrangements and practices regarding economic and financial mechanisms;
PO-21
Have knowledge on historical development of rights of individuals and societies and on basic texts adopted during the process;
PO-22
Have the ability to express himself individually and before a group;
PO-23
Have the ability to use, compare, interpret, deduce from and apply scientific data;
PO-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
Have the ability to cooperate by implementing activities during courses, hypothetical law suits and judicial studies and other vocational and academic visits;
PO-26
Have the ability to understand and handle national and international dimensions of law, jurisprudence and practices by means of follow up;
PO-27
Have knowledge of international judicial bodies and their ways of operation.
Learning Outcomes
LO-1
Good command of legal rules that regulate the relations between the individual and the state and ability to construe such rules
LO-2
Comprehensive knowledge in best reflection of all characteristics required by the profession both in national and international levels
LO-3
Ability to settle current legal problems under modern legal approaches
LO-4
Ability to understand and process national and international aspects of law by following up the jurisprudence and court practices
LO-5
Having a world view of examining, criticizing and developing law according to needs of mankind
