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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 206TAX LAW - II3 + 04th Semester6

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The aim of this course, the tax debt, crime and punishment and what should be done to develop an understanding of those conditions and be able to use the student's knowledge of these matters
Course Content The Basic Concepts of Tax Law, Principles and Institutions of Tax Law, Tax Administration, Sources of Tax Law, Tax Penalty, Tax Controversies.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn the reasons for the termination of the tax debt and compares
2Students grasp the ways of solution to define and analyze the variance of the Tax
3Students will define the general rules of tax crimes and penalties
4Students will explain the legal process concerning the collection of tax receivables
5Students will explain them in the protection of tax receivables

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0013241 4     122
LO 0023142 52    233
LO 0033152 52    122
LO 0042152 51    132
LO 0051252 5      22
Sub Total127239 245    51211
Contribution21520510000122

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14342
Assignments11313
Mid-terms12424
Final examination13535
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1ERSAN ÖZ
Details 2022-2023 Summer1AHMET GÜLER
Details 2022-2023 Spring1İBRAHİM ORGAN
Details 2021-2022 Spring2İBRAHİM ORGAN
Details 2021-2022 Spring1İBRAHİM ORGAN
Details 2020-2021 Summer1İBRAHİM ORGAN
Details 2020-2021 Spring2İBRAHİM ORGAN
Details 2020-2021 Spring1İBRAHİM ORGAN
Details 2019-2020 Summer1İBRAHİM ORGAN
Details 2019-2020 Spring2İBRAHİM ORGAN
Details 2019-2020 Spring1İBRAHİM ORGAN
Details 2018-2019 Summer1ERSAN ÖZ
Details 2018-2019 Spring2ERSAN ÖZ
Details 2018-2019 Spring1ERSAN ÖZ
Details 2017-2018 Summer1İBRAHİM ORGAN
Details 2017-2018 Spring2İBRAHİM ORGAN
Details 2017-2018 Spring1İBRAHİM ORGAN
Details 2016-2017 Spring2İBRAHİM ORGAN
Details 2016-2017 Spring1İBRAHİM ORGAN
Details 2015-2016 Spring2ERSAN ÖZ
Details 2015-2016 Spring1ERSAN ÖZ
Details 2014-2015 Summer1İBRAHİM ORGAN
Details 2014-2015 Summer1İBRAHİM ORGAN
Details 2014-2015 Spring2İBRAHİM ORGAN
Details 2014-2015 Spring1İBRAHİM ORGAN
Details 2013-2014 Summer1ERSAN ÖZ
Details 2013-2014 Summer1ERSAN ÖZ
Details 2013-2014 Spring2ERSAN ÖZ
Details 2013-2014 Spring1ERSAN ÖZ
Details 2012-2013 Summer1İBRAHİM ORGAN
Details 2012-2013 Summer1İBRAHİM ORGAN
Details 2012-2013 Summer1İBRAHİM ORGAN
Details 2012-2013 Spring2İBRAHİM ORGAN
Details 2012-2013 Spring1İBRAHİM ORGAN
Details 2011-2012 Summer1ERSAN ÖZ
Details 2011-2012 Spring2ERSAN ÖZ
Details 2011-2012 Spring1ERSAN ÖZ
Details 2010-2011 Summer1İBRAHİM ORGAN
Details 2010-2011 Spring2İBRAHİM ORGAN
Details 2010-2011 Spring1İBRAHİM ORGAN
Details 2009-2010 Summer1ERSAN ÖZ
Details 2009-2010 Spring2İBRAHİM ORGAN
Details 2009-2010 Spring1ERSAN ÖZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 206 TAX LAW - II 3 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. ERSAN ÖZ ersanoz@pau.edu.tr İİBF C0104 %
Goals The aim of this course, the tax debt, crime and punishment and what should be done to develop an understanding of those conditions and be able to use the student's knowledge of these matters
Content The Basic Concepts of Tax Law, Principles and Institutions of Tax Law, Tax Administration, Sources of Tax Law, Tax Penalty, Tax Controversies.
Topics
WeeksTopics
1 Obligations of taxpayers: Notifications
2 Obligations of the taxpayer: Book Keeping and storing books, records and certification of Ordinances
3 Documents (I)
4 Documents (II)
5 Valuation, Valuation measures
6 Depreciation and Inflation Adjustment
7 Tax misdemeanor and the penalties applied to them
8 Tax crimes and punishments applied to them
9 Midterm
10 Repetition and penalties merger
11 Eliminates the cases of tax penalties
12 Uninterrupted or criminal cases to reduce the tax penalty
13 The nature of conflict and the road transport tax jurisdiction
14 The competent court of law in solving conflict and ways to tax
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2010), Vergi Usul Hukuku, İzmirTürkçe
Nurettin Bilici, (2010), Vergi Hukuku, Seçkin Yayıncılık, AnkaraTürkçe
Mehmet Tosuner, Zeynep Arıkan (2011), Vergi Usul Hukuku, İzmirTürkçe
Nurettin Bilici, (2012), Vergi Hukuku, Seçkin Yayıncılık, AnkaraTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes