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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAB 618THE CONSTITUTIONAL ASPECTS OF TAXATION3 + 03rd Semester7,5

COURSE DESCRIPTION
Course Level Doctorate Degree
Course Type Elective
Course Objective Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .
Course Content It is concerned with the constitutional limits of the taxing power. Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students will comprehend and evaluate the limits of constitutional authority to tax
2Students understand and evaluate the principles of taxation.
3The student evaluates the tax practices in accordance with general principles
4Students grasp the constitutional foundations of Taxation, the tax problems in our country makes on the assessments and analysis
5Students understand the tax issues. Comparing the practices of contemporary tax systems makes evaluation

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 00134  4 3
LO 00244  4 3
LO 00344  5 2
LO 00455  5 3
LO 00554  5 4
Sub Total2121  23 15
Contribution4400503

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
Assignments12020
Mid-terms13030
Final examination14040
Presentation / Seminar Preparation12121
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Spring1İBRAHİM ORGAN
Details 2019-2020 Spring1İBRAHİM ORGAN
Details 2018-2019 Spring1İBRAHİM ORGAN
Details 2017-2018 Spring1İBRAHİM ORGAN
Details 2016-2017 Spring1İBRAHİM ORGAN
Details 2015-2016 Spring1İBRAHİM ORGAN
Details 2014-2015 Spring1İBRAHİM ORGAN
Details 2013-2014 Spring1İBRAHİM ORGAN
Details 2012-2013 Spring1İBRAHİM ORGAN
Details 2011-2012 Spring1İBRAHİM ORGAN
Details 2010-2011 Spring1İBRAHİM ORGAN
Details 2009-2010 Spring1İBRAHİM ORGAN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAB 618 THE CONSTITUTIONAL ASPECTS OF TAXATION 3 + 0 1 Turkish 2020-2021 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. İBRAHİM ORGAN iorgan@pau.edu.tr İİBF C0110 %
Goals Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .
Content It is concerned with the constitutional limits of the taxing power. Accordingly, principles such as; legality in taxation, equality and ability to pay taxes are evaluated through the decisions of the Turkish Constitutional Court. .
Topics
WeeksTopics
1 Taxation authority
2 1921 and 1924 Constitutions related to tax provisions
3 1961 Constitution, the provisions related to taxation
4 1982 Constitution, the provisions related to taxation
5 Tax-related provisions in the 1982 Constitution, principles of taxation
6 Taxation and its limits in terms of constitutional principles
7 Economic financial and social Principles of Taxation
8 Legality of Tax Policy
9 Midterm
10 Legality of taxes based on the principle of examination of the Constitutional Court Decisions
11 Legality of Tax Policy Organization and Reconciliation
12 Examination of the financial power of the principle of taxation according to the Constitutional Court Decisions
13 The tax provisions of the EU countries in comparison with Turkey
14 Problems and proposals for the Turkish tax system
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