PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 110	TAX LAW - I	3 + 0	2nd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Tax law that will contribute to the understanding of national and international level to provide information has been given to student.
Course Content	In this course, which taxes are applied in Turkey,how these taxes are applied,which obligations and responsibilities brought by these applications to the tax administration and taxpayers,sanctions for taxpayer's failure to comply the rules will be discussed such topics as applied.will be discussed
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Students learn the general concepts, and explains to taxation
2	Students, about the interpretation of tax law defines the basic concepts and an analysis
3	Students grasp the issue of taxation procedures, make comments and analysis
4	Students learn what is going on taxpayer tasks and duties of taxpayers learn to match up with and explain what is done by means of inspection
5	Students understand the times in tax law, learn the calculation of the periods and durations longer comprehend

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	1	14
Mid-terms	1	11	11
Final examination	1	11	11
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 110	TAX LAW - I	3 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer TÜLAY BARAN	tulayb@pau.edu.tr		ACMYO A0103	%70

Goals		Tax law that will contribute to the understanding of national and international level to provide information has been given to student.
Content		In this course, which taxes are applied in Turkey,how these taxes are applied,which obligations and responsibilities brought by these applications to the tax administration and taxpayers,sanctions for taxpayer's failure to comply the rules will be discussed such topics as applied.will be discussed

Topics

Weeks	Topics
1	The place of tax law in the legal system
2	General Tax Law
3	Sources of tax law
4	Sources of tax law
5	enforcement of tax laws
6	Basic concepts of taxation
7
8	Taxpayer's duties
9	Taxpayer's Rights
10	Tax audit
11	taxation process
12	reconciliation
13	Taxes judicial solution
14	Tax judicial bodies

Materials

Materials are not specified.

Resources

Resources	Resources Language
Vergi Hukuku ve Türk Vergi Sistemi - Osman Pehlivan	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student