Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
HUK5106	5	Tax Law I (odd)	2/0/0	CC	Turkish	2

Course Goals	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)	Professor Funda BAŞARAN YAVAŞLAR, Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s)	Arş.Gör. Caner Gazi c.gazi@iku.edu.tr
Schedule	Monday Saat 10:00-11:45 Amfi VII
Office Hour(s)	f.yavaslar@iku.edu.tr t.karacoban@iku.edu.tr c.gazi@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, 2022, 31. Bası, ISBN no: 9786057406552; - Funda BAŞARAN YAVAŞLAR, Vergi Ödevi İlişkisinin tarafları Üzerinden Alman Vergilendirme Usulü -Hukuk Devleti Bakış Açısıyla-, 2013, ISBN: 9789750225093; -Funda BAŞARAN YAVAŞLAR, Gelir Vergilendirilmesinin Temelleri, Beta Yayınevi 2003, ISBN no: 975-295-214-3; - Funda BAŞARAN, Anayasa Temelinde Benzeri Mali Yükümlülük, Prof. Oğuz İmregün'e Armağan, 1998, 857-881; -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, 4369 Sayılı Kanun’a Göre “Gelir” Kavramının Anlamı, Vergi Dünyası, S.223 (Mart 2000), 114-124; - Funda BAŞARAN YAVAŞLAR, Bir Adaletsizlik Örneği: Ücret Gelirlerinin Vergilendirilmesi, Fasikül, S.30 (Mayıs 2012), 6-12; - 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 charges	Oral presentation
2. Week	Taxes and demarcation from other charges	Oral presentation
3. Week	Subject, sub-branches of Tax Law, its position in the legal order, relation with other disciplines and its sources and interpretation	Oral presentation
4. Week	Constitutional taxation principles	Oral presentation
5. Week	Constitutional taxation principles	Oral presentation
6. Week	Constitutional taxation principles, case study	Oral presentation
7. Week	The tax law relationship	Oral presentation
8. Week	The tax law relationship	Oral presentation
9. Week	The tax law relationship, case study	Oral presentation
10. Week	Taxes on income - Income tax (subject, taxpayer and taxable event)	Oral presentation
11. Week	Income elements	Oral presentation
12. Week	Income elements	Oral presentation
13. Week	Income tax assessment	Oral presentation
14. Week	Income statement, tax table and payment	Oral presentation
15. Week	Final Exams
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 LO-6 Awareness of occupational and ethical liability

Course Assessment Matrix:

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PO 27

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LO 6