COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 418TAX LAW AND PRACTICE3 + 06th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
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, what are the taxes applied in Turkey, how it applies to these taxes, the tax administration and tax payers of these applications, such as the obligations and responsibilities, what brought, what kind of sanctions for failure to comply with the obligations will be addressed such as topics
Prerequisites No prerequisites.
Corequisite No corequisites.
Mode of Delivery Face to face

COURSE LEARNING OUTCOMES
1Describes the historical development of constitutional principles of taxation.
2Examines the preparation of income tax return.
3Research expenditure taxes, tax return preparation
4Research wealt taxes, tax return preparation
5Tax disputes and evaluate solutions
1Describes the historical development of constitutional principles of taxation.
2Examines the preparation of income tax return.
3Research expenditure taxes, tax return preparation
4Research wealt taxes, tax return preparation
5Tax disputes and evaluate solutions
1found on analysis of the sociological and psychological aspects of tax issues found on analysis of the concepts of ethics and culture of tax taxes

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 01            
LO 02            
LO 03            
LO 04            
LO 05            
Sub Total            
Contribution000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)13339
Assignments11010
Mid-terms11313
Final examination12626
Total Work Load

ECTS Credit of the Course






130

5

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2015-2016 Spring1İBRAHİM ORGAN

Course Details
Course Code:  MALI 418 Course Title:  TAX LAW AND PRACTICE
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2015-2016 Spring
Course Coordinator :  PROFESSOR İBRAHİM ORGAN E-Mail:  iorgan@pau.edu.tr, Phone Number :  296 2663, 296 2663, 296 2663, 296 2709, 296 2589,
Course Location İİBF C0107,
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, what are the taxes applied in Turkey, how it applies to these taxes, the tax administration and tax payers of these applications, such as the obligations and responsibilities, what brought, what kind of sanctions for failure to comply with the obligations will be addressed such as topics
Attendance : %
Topics
WeeksTopics
1 Definition of tax law, tax law and other branches relations
2 Taxation authority and the interpretation and application of tax laws
3 Responsibility for the parties involved in taxation and taxation
4 Calculation of taxation and the extension of deadlines
5 Taxable event and the determination of base value
6 Types of tax imposition and imposed
7 Tax notification and assessment
8 Elimination of the tax receivable: Payment of Taxes, Prescription
9 Midterm
10 Tax would eliminate the other cases
11 The content and types of Tax Errors
12 Demand for discovery and correction of tax errors
13 Control of the taxpayers
14 The nature of conflict and the road transport tax jurisdiction
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2011), Vergi Usul Hukuku, İzmirTürkçe
Nurettin Bilici, (2012), Vergi Hukuku, Seçkin Yayıncılık, AnkaraTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes