To ensure that the person learns how taxation is made in Turkish Law, which procedures and rules of form are observed in the collection of taxes by considering both efficiency measures in taxation and taxpayer rights
Prerequisite(s)
-
Corequisite(s)
-
Special Requisite(s)
-
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, Law no: 213 und Law no: 6138, 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;
-Bahri ÖZTÜRK/Funda BAŞARAN YAVAŞLAR; İstanbul Kültür Üniversitesi Hukuk Fakültesi ve Alexander von Humboldt Vakfı Tarafından Düzenlenen Hukuka Uygun ve Etkin Kamu Denetimi Sempozyumu, Seçkin Yayıncılık, Ankara 2010, ISBN no: 9789750214066;
-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, ISBN no: 9789750209550, 147-202;
-Funda BAŞARAN YAVAŞLAR, VUK md.140’daki Değişiklerin Arkada Bıraktığı Sorular -İncelemede Daha Fazla Hukukilik Nihayet Mümkün Mü?-, 05.11.2010, http://www.bumindogrusoz.com/artikel.php?artikel_id=400;
-Funda BAŞARAN YAVAŞLAR, “Uzlaşma Uygulaması Hukuka Uygun mu?”, Vergi Sorunları Dergisi, S.257 (Şubat 2010), 163-171;
-Funda BAŞARAN YAVAŞLAR, “Türk Vergi Hukuku’nda Uzlaşma”, MÜİİBFD-Prof. Dr. Ömer Faruk Batırel’e Armağan Sayısı, C.25 (2008), S.2, 309-337.
Other Sources
-Other some textbooks on general, and on particular, taxation procedure.
Course Schedules
Week
Contents
Learning Methods
1. Week
Importance of taxation procedure, constitutional principles and rules regulating the same
Oral presentation, case study
2. Week
Constitutional principles and rules regulating the taxation procedure
Oral presentation, case study
3. Week
Actors of taxation procedure (tax administration: organisation, duties and powers of tax administration)
Oral presentation, case study
4. Week
Taxpayer (description and classification of taxpayer, rights and obligations of taxpayer
Oral presentation, case study
5. Week
Tax administration’s instruments for auditing (information gathering)
Oral presentation, case study
6. Week
Information gathering, tax inspection
Oral presentation, case study
7. Week
Tax inspection, external audit
Oral presentation, case study
8. Week
External audit
Oral presentation, case study
9. Week
Tax investigation
Oral presentation, case study
10. Week
Assessment (components and types of assessment as an administrative action)
Oral presentation, case study
11. Week
Assessment types
Oral presentation, case study
12. Week
Notice of assessment, legal options for assessment (change or removal of assessment): correction and reconciliation
Oral presentation, case study
13. Week
Collection (maturity; measures to ensure payment pursuant to laws; payment of tax debt, clearance, collection lapse)
Oral presentation, case study
14. Week
Enforcement
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
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
