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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAL 535PRINCIPLES OF TAX LAW3 + 01st Semester6

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
Course Objective Evaluation of the general principles of taxation in this course, discussion of this issue is to put out the problems
Course Content Overview of the Tax law,principles of taxation and practice in Turkey
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students will make an overview of the tax law and understand its place within the legal system
2Students will evaluate the results of the tax laws are implemented and applied the resulting
3Students will understand the general principles of taxation
4Students grasp the constitutional foundations of Taxation, the tax problems in our country makes on the assessments and analysis

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001342 5 2
LO 002442 5  
LO 00355  4  
LO 004553 5 2
Sub Total17187 19 4
Contribution4520501

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)14228
Assignments11111
Mid-terms12525
Final examination13535
Presentation / Seminar Preparation11515
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2017-2018 Fall1İBRAHİM ORGAN
Details 2011-2012 Fall1İBRAHİM ORGAN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAL 535 PRINCIPLES OF TAX LAW 3 + 0 1 Turkish 2017-2018 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. İBRAHİM ORGAN iorgan@pau.edu.tr İİBF C0110 %
Goals Evaluation of the general principles of taxation in this course, discussion of this issue is to put out the problems
Content Overview of the Tax law,principles of taxation and practice in Turkey
Topics
WeeksTopics
1 Taxation authority
2 Taxation and its limits in terms of constitutional principles
3 The definition and development of the principles of taxation
4 Classification of the Principles of Taxation
5 Legality of Tax Policy
6 Financial Principles of Taxation
7 Economic Principles of Taxation
8 Provision of taxation on the principles of justice
9 Midterm
10 The principle of taxation: Ability to Pay
11 The techniques used to achieve ability to pay
12 Examination of the Turkish tax system in terms of the principle of legality
13 Compromise
14 An assessment on the general principles of taxation
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mualla ÖNCEL, Ahmet Kumrulu, Nami ÇAĞAN(2010), Vergi Hukuku, Turhan Kitabevi, AnkaraTürkçe
Halil Nadaroğlu (1989), Kamu Maliyesi teorisi, Beta, İstanbulTürkçe
Orhan Dikmen, Maliye Dersleri, (1973), İstanbulTürkçe
Ersan Öz (2004), Vergilendirmede Kanunilik ve Türk Vergi Sistemi, Gazi, Ankara Türkçe
Gülsen Güneş (2008), Verginin Yasallığı İlkesi, On iki levha, İstanbulTürkçe
Tamer Budak, Mali güç, (2010), On iki Levha, İstanbulTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes