2265 TAX LAW AND TAXATION

GENERAL INFORMATION
Established in 2001, Public Finance Graduate Programme is one of rapid growing program in the graduate school. The Public Finance Graduate programme are offered theoretical and practical instruction on economics, public finance and business finance and tax law. The aim here is to prepare students for a complex and competitive world. Statistics and mathematics are also among the subjects of special emphasis. The graduates of the programme are sought by the Ministry of Finance. Treasury, State Planning Organisation, and various public and private banks and organisations as well as in private sector. There are four majors offered by the department: Budgeting and Fiscal Planning, Public Sector Economics, Theory of Public Finance and Tax Law.

Objective
The purpose of the program is to train contemporary accountants qualified to take part in the public sector with the private sector to meet the needs of the economy. The strong fiscal and tax law students give public expenditure information. Tax law and practice in Turkey in order to grasp the functioning of the tax system and to provide basic knowledge


Admission Requirements
Master’s Degree

Graduation Requirements
Students must have atleast 60 ECTS (lecture) and must complete term project.

Career Opportunties
Doing a Master’s degree in this area is the right step for having an academic career in the field of Public Finance and Economics. Besides academic training, the program provides students to enhance their analytical skills, critical thinking and their performance to comment. Many of our students simply take the advantages of academical surroundings for finding jobs. Graduates have the opportunity to work both in the public sector and in the private sector. In the public sector, the graduates can work as a public inspector, state auditor, controller, and specialist in Undersecretariat of Treasury, specialist in Undersecretariat for Foreign Trade and inspector in state banks. In private sector tax consultant, certified public accountant and chartered accountant, inspector or specialist in private banks are some of the professions for the graduates. Also, doing a master’s degree for working people is considerable for accessing new information, improving their knowledge, for an increasing success in their speciality while being an important step for their career.

Qualification Awarded
Tax Law And Taxatıon

Level of Qualification
Yüksek Lisans - Second Cycle (Master's Degree)

Recognition of Prior Learning
Recognition of previous structured lectures in Turkish Higher Education Institutions, transitions in vertical, horizontal and university are realized within the scope of the "Higher Education Regulations", "REGULATION BETWEEN THE BACHELORS AND GRADUATE DEGREE PROGRAMS, ON HIGHER EDUCATION AND TRANSITION BETWEEN DOUBLE MAJOR DALL, SIDE DALL AND CREDIT TRANSFER STANDARDS

Qualification Requirements and Regulations
Students must have atleast 60 ECTS (lecture) and must complete term project.

Access to Further Studies
May apply to PhD programs

Mode of Study
Full Time

Examination Regulations, Assessment and Grading
Measurement and evaluation methods that is applied for each course, is detailed in "Course Structure&ECTS Credits".

Contact (Programme Director or Equivalent)
PositionName SurnamePhoneFaxE-Mail
 Assoc. Prof. Dr. FATİH DEYNELİ+90 258 296 2707 fdeyneli@pau.edu.tr


PROGRAM LEARNING OUTCOMES
1Economics and learn the basic concepts involved in financial theory, the theoretical ability to establish links with basic economic reasoning problems.
2To have theoretical and legal information relating to the national tax system, the legislative framework of taxation procedures, calculation of taxes and tax offenses and penalties, in return for arranging different payer types of issues have theoretical and practical knowledge
3an ability to comment and evaluate about that usage public expenditures, public revenues and public borrowing
4an ability to evaluate and analyze economic data with regard to usage fiscal policy
5Particularly in the areas of professional expertise in the public sector, public and private sector needs for the areas of economics, finance, law, accounting, tax, business knowledge and skills to provide an advanced level
6to follow practical and theoretical innovations in the field of Finance, national and international level
TEACHING & LEARNING METHODS
NameComments
LecturingLecturing is one of the methods that come first, where the teacher is in the center. It is a method where the teacher actively describes topics and the students are passive listeners. With this method, lesson proceeds in the form of report, description and explanation.
DebateDepending on the situation, debate is a tool that allows all students, or a specific portion of the class to participate in the lesson. In this method, members of the group discuss a topic by addressing the various points of view and discuss alternative opinions about problem-solving.
Case Study Case studies require students to actively participate while using an analytical perspective to think about real and problematic events. The problematic event may be real or very close to real life. Student(s) working on the documents that include the necessary data and descriptions of the
Questions –AnswersThe different types of Questions used (associative, differential, assessment, requesting information, motivating, and brainstorming) although students get in to more active positions during the process; the method is teacher-centered. If possible Questions, that serve a purpose and

Learning Outcomes - NQF-HETR Relation
NQF-HETR CategoryNQF-HETR Sub-CategoryNQF-HETRLearning Outcomes
INFORMATION  01
INFORMATION  02
SKILLS  01
SKILLS  02
SKILLS  03
COMPETENCIESCommunication and Social Competence 01
COMPETENCIESCommunication and Social Competence 02
COMPETENCIESCommunication and Social Competence 03
COMPETENCIESCommunication and Social Competence 04
COMPETENCIESCompetence to Work Independently and Take Responsibility 01
COMPETENCIESCompetence to Work Independently and Take Responsibility 02
COMPETENCIESCompetence to Work Independently and Take Responsibility 03
COMPETENCIESField Specific Competencies 01
COMPETENCIESField Specific Competencies 02
COMPETENCIESField Specific Competencies 03
COMPETENCIESLearning Competence 01
    

Learning Outcomes - Fields of Education Relation (Academic)
FOE CategoryFOE Sub-CategoryFOELearning Outcomes
INFORMATION  01
INFORMATION  02
INFORMATION  03
INFORMATION  04
INFORMATION  05
INFORMATION  06
INFORMATION  07
SKILLS  01
SKILLS  02
SKILLS  03
SKILLS  04
SKILLS  05
SKILLS  06
SKILLS  07
COMPETENCIESCommunication and Social Competence 01
COMPETENCIESCommunication and Social Competence 02
COMPETENCIESCommunication and Social Competence 03
COMPETENCIESCommunication and Social Competence 04
COMPETENCIESCommunication and Social Competence 05
COMPETENCIESCommunication and Social Competence 06
COMPETENCIESCommunication and Social Competence 07
COMPETENCIESCommunication and Social Competence 08
COMPETENCIESCompetence to Work Independently and Take Responsibility 01
COMPETENCIESCompetence to Work Independently and Take Responsibility 02
COMPETENCIESCompetence to Work Independently and Take Responsibility 03
COMPETENCIESCompetence to Work Independently and Take Responsibility 04
COMPETENCIESCompetence to Work Independently and Take Responsibility 05
COMPETENCIESCompetence to Work Independently and Take Responsibility 06
COMPETENCIESField Specific Competencies 01
COMPETENCIESField Specific Competencies 02
COMPETENCIESField Specific Competencies 03
COMPETENCIESField Specific Competencies 04
COMPETENCIESField Specific Competencies 05
COMPETENCIESField Specific Competencies 06
COMPETENCIESField Specific Competencies 07
COMPETENCIESLearning Competence 01
COMPETENCIESLearning Competence 02
COMPETENCIESLearning Competence 03
COMPETENCIESLearning Competence 04
COMPETENCIESLearning Competence 05
COMPETENCIESLearning Competence 06
COMPETENCIESLearning Competence 07
    

Learning Outcomes - Fields of Education Relation (Vocational)
No Records to Display

COURS STRUCTURE & ECTS CREDITS
Year :
1st Semester Course Plan
Course CodeCourse TitleL+P HourECTSCourse Type
VUY 515 SCIENTIFIC RESEARCH METHODS 3+0 6 Compulsory
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
  Total 30  
1st Semester Elective Groups : Elective
Course CodeCourse TitleL+P HourECTSCourse Type
VUY 501 ANALYSIS OF TAX PROBLEMS 3+06Elective
VUY 503 THEORY OF TAX 3+06Elective
VUY 505 REMEDIES FOR TAX DISPUTES 3+06Elective
VUY 507 IN THE TURKİSH CONSTİTUTİONAL LAW CURRENT ISSUES 3+06Elective
VUY 509 AUDİTİNG AND INTERNATİONAL ACCOUNTİNG STANDARDS 3+06Elective
VUY 511 ACCOUNTİNG AND TAX APPLİCATİONS 3+06Elective
VUY 513 CONSTITUTIONAL FOUNDATIONS TAXATİON 3+06Elective
VUY 518 LAW OF OBLİGATİONS 3+06Elective

2nd Semester Course Plan
Course CodeCourse TitleL+P HourECTSCourse Type
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
- Elective 3+0 6 Elective
  Total 30  
2nd Semester Elective Groups : Elective
Course CodeCourse TitleL+P HourECTSCourse Type
VUY 502 TAX AUDIT 3+06Elective
VUY 504 TAX POLICY 3+06Elective
VUY 506 TAX LAW ENFORCEMENT 3+06Elective
VUY 508 TECHNICAL TAXATION AND ADMINISTRATION DİSCRETİON 3+06Elective
VUY 510 CRIMINAL LAW TAX 3+06Elective
VUY 512 FINANCIAL OPERATIONS 3+06Elective
VUY 514 TURKISH TAX SYSTEM AND ANALYSIS 3+06Elective
VUY 517 ADMİNİSTRATİVE TRANSACTİONS LAW 3+06Elective

3rd Semester Course Plan
Course CodeCourse TitleL+P HourECTSCourse Type
VUY 516 TERM PROJECT 0+0 30 Compulsory
  Total 30  


COURSE & PROGRAM LEARNING OUTCOMES
Year : Compulsory Courses
Course TitleC/EPO 01PO 02PO 03PO 04PO 05PO 06
EXPERTISE FIELD COURSESC      
SCIENTIFIC RESEARCH METHODSC      
TERM PROJECTC******
Click to add elective courses...
Elective Courses
Course TitleC/EPO 01PO 02PO 03PO 04PO 05PO 06
ACCOUNTİNG AND TAX APPLİCATİONSE******
ADMİNİSTRATİVE TRANSACTİONS LAWE******
ANALYSIS OF TAX PROBLEMSE******
AUDİTİNG AND INTERNATİONAL ACCOUNTİNG STANDARDSE******
CONSTITUTIONAL FOUNDATIONS TAXATİONE******
CRIMINAL LAW TAXE******
FINANCIAL OPERATIONSE******
IN THE TURKİSH CONSTİTUTİONAL LAW CURRENT ISSUESE******
LAW OF OBLİGATİONSE******
REMEDIES FOR TAX DISPUTESE******
TAX AUDITE******
TAX LAW ENFORCEMENTE******
TAX POLICYE******
TECHNICAL TAXATION AND ADMINISTRATION DİSCRETİONE******
THEORY OF TAXE******
TURKISH TAX SYSTEM AND ANALYSISE******
L+P: Lecture and Practice
C: Compulsory
E: Elective
PQ: Program Learning Outcomes
TH [5]: Too High
H [4]: High
M [3]: Medium
L [2]: Low
TL [1]: Too Low
None [0]: None
FOE [0]: Field of Education
NQF-HETR : National Qualifications Framework For Higher Education in Turkey
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