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)
None
Corequisite(s)
None
Special Requisite(s)
None
Instructor(s)
Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s)
Schedule
-
Office Hour(s)
-
Teaching Methods and Techniques
-Lecture, discussion.
Principle Sources
-
-Mualla ÖNCEL/Ahmet KUMRULU/Nami ÇAĞAN, Vergi Hukuku, Turhan Kitabevi, 2010, ISBN no: 978-975-7425-86-9;
-Funda BAŞARAN YAVAŞLAR, Gelir Vergilendirilmesinin Temelleri, Beta Yayınevi 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, 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,Kurumlar Vergisi Mükellefi “Ticari İşletme”, Vergi Sorunları Dergisi, S.268 (Ocak 2011), 91 vd..
Other Sources
-Other textbooks
Course Schedules
Week
Contents
Learning Methods
1. Week
Taxes and demarcation from other charges
Oral presentation
2. Week
Subject, sub-branches of Tax Law, its position in the legal order, relation with other disciplines and its sources
Oral presentation
3. Week
Constitutional taxation principles
Oral presentation
4. Week
Constitutional taxation principles
Oral presentation
5. Week
The tax law relationship
Oral presentation
6. Week
The tax law relationship
Oral presentation
7. Week
Taxes on income: Income tax (tax subjekt, tax objekt)
Oral presentation
8. Week
Income elements
Oral presentation
9. Week
Income elements
Oral presentation
10. Week
Assesment basis (tax base) of income tax
Oral presentation
11. Week
Tax schedule and procedure
Oral presentation
12. Week
Corporation tax (tax subjekt, tax objekt)
Oral presentation
13. Week
Assesment basis (tax base) of corporation tax
Oral presentation
14. Week
Tax rate and procedure
Oral presentation
15. Week
Final Exams Week
16. Week
Final Exams Week
17. Week
Final Exams Week
Assessments
Evaluation tools
Quantity
Weight(%)
Final Exam
1
100
Program Outcomes
PO-1
Having the ability to reach and evaluate the sources of information
PO-2
Having the ability to use, compare, interpret, deduce from and apply scientific data
PO-3
Having the ability to use Turkish Language efficiently
PO-4
Having the basic level of English as a foreign language
PO-5
Having the good level of capability of Legalese and Juridical Correspondence
PO-6
Having the ability to use the keyboard efficiently
PO-7
Having the comprehensive knowledge of General Principles of Law and Legal Concepts; and the ability of evaluating, interpreting and discussing of the principles and concepts
PO-8
Having the knowledge of the rules of law, which regulates the relations of persons governed by private law; and the ability to evaluate those rules
PO-9
Having the comprehensive knowledge of filing a lawsuit and litigation
PO-10
Having the comprehensive knowledge of procedure of execution for debt and bankruptcy
PO-11
Having the comprehensive knowledge of structure of the state, organs, and duties and functions of the organs and basic human rights
PO-12
Having the knowledge of the rules of law, which regulates the relations between state and persons; and the ability to evaluate those rules
PO-13
Having the consciousness of professional and ethical responsibility
PO-14
Having a good level of knowledge of fiscal, economical and financial issues relating to law, legal information systems and technologies, the accounting and computer, and the stenography method, which is used especially in the sessions of parliament, hearings and job interviews
Learning Outcomes
LO-1
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
LO-2 Comprehensive knowledge in best reflection of all characteristics required by the profession both in national and international levels
LO-3
LO-3 Ability to settle current legal problems under modern legal approaches
LO-4
LO-4 Ability to understand and process national and international aspects of law by following up the jurisprudence and court practices
LO-5
LO-5 Having a world view of examining, criticizing and developing law according to needs of mankind
LO-6
LO-6 Awareness of occupational and ethical liability
