To ensure that the person gains ability to use theoretical information learned in Tax Law I 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
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;
-Funda BAŞARAN YAVAŞLAR, Gelir Vergilendirilmesinin Temelleri, Beta Yayınevi, İstanbul 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;
-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
Taxes and demarcation from other expression before the public
Oral presentation, case study
2. Week
Subject, sub-branches of Tax Law, its position in the legal order, relation with other disciplines and its sources
Oral presentation, case study
3. Week
Constitutional taxation principles
Oral presentation, case study
4. Week
Constitutional taxation principles
Oral presentation, case study
5. Week
The tax law relationship
Oral presentation, case study
6. Week
The tax law relationship
Oral presentation, case study
7. Week
Taxes on income: Income tax (tax object, tax subject)
Oral presentation, case study
8. Week
Income elements
Oral presentation, case study
9. Week
Income elements
Oral presentation, case study
10. Week
Assesment basis (tax base) of income tax
Oral presentation, case study
11. Week
Tax schedule and procedure
Oral presentation, case study
12. Week
Corporation tax (tax object, tax subject)
Oral presentation, case study
13. Week
Assesment basis (tax base) of corporation tax
Oral presentation, case study
14. Week
Tax rate and procedure
Oral presentation, case study
15. Week
Final Exams Week
16. Week
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
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
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
