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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
HUK 202TAX LAW3 + 03rd Semester6

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective To learn the rules of the economy in the framework of law.
Course Content Relations between the concepts of law and economics.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1 Be able to define tax, similar financial obligations and constitutional taxation principles
2Be able to define tax liability and responsibility
3Be able to analyze the tax-related relationship process
4Be able to analyze the audit period of the tax liability
5To be able to examine legislation and judicial decisions concerning tax law

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20
LO 0011     23     1   1  
LO 0021     2      3   1  
LO 003       4     5      
LO 004                5  2
LO 005      3     45  2   
Sub Total2     77    414  72 2
Contribution00000011000013001000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Hours for off-the-classroom study (Pre-study, practice)26126
Final examination13232
Midterm (Student)12020
Course Duration26378
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Summer1ÖMER FARUK BAYRAKCI
Details 2022-2023 Summer1HÜLYA KABAKÇI KARADENİZ
Details 2022-2023 Summer1HÜLYA KABAKÇI KARADENİZ
Details 2021-2022 Summer1HÜLYA KABAKÇI KARADENİZ
Details 2020-2021 Summer1HÜLYA KABAKÇI KARADENİZ
Details 2019-2020 Summer1HÜLYA KABAKÇI KARADENİZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
HUK 202 TAX LAW 3 + 0 1 Turkish 2023-2024 Summer
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. ÖMER FARUK BAYRAKCI obayrakci@pau.edu.tr İİBF AB101 %70
Goals To learn the rules of the economy in the framework of law.
Content Relations between the concepts of law and economics.
Topics
WeeksTopics
1 Subject of Tax Law
2 Constitutional Taxation Principles - I
3 Constitutional Taxation Principles - II
4 Implementation of Tax Laws
5 Sources of Tax Law
6 Parties to the Tax
7 Organizational Structure of the Tax Administration
8 Taxpayer's Duties
9 Tax Audit
10 Deadlines in Tax Law
11 Taxation Process - I
12 Taxation Process - II
13 Tax Crimes and Penalties
14 Tax Misdemeanors and Penalties
15 Protection and Collection of Tax Claim
16 Interest of Default in Tax Law
17 Administrative Solutions for Tax Disputes - I
18 Administrative Solutions for Tax Disputes - II
19 Resolution of Tax Disputes in Judicial Bodies - I
20 Resolution of Tax Disputes in Judicial Bodies - II
21 Special Tax Laws - Income Tax Law
22 Special Tax Laws - Corporate Tax Law
23 Special Tax Laws - Taxes on Expenditure
24 Special Tax Laws - Wealth Taxes
25 Special Tax Laws - Other Tax Laws
26 Practical Work - I
27 Practical Work - II
28 Practical Work - III
Materials
Materials are not specified.
Resources
ResourcesResources Language
Nurettin Bilici, Vergi Hukuku, 53. B., Eylül 2022, Savaş Kitabevi, Ankara.Türkçe
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