COURSE SYLLABUS

TAX LAW

1	Course Title:	TAX LAW
2	Course Code:	HUK3046
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	0
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. GÜLŞEN GEDİK
16	Course Lecturers:	Doç. Dr. Gülşen GEDİK
17	Contactinformation of the Course Coordinator:	gulsengedik@uludag.edu.tr Uludağ Üniversitesi Hukuk Fakültesi Gemlik/BURSA 0224-5138003
18	Website:
19	Objective of the Course:	To be able to teach tax law concepts and rules to students.
20	Contribution of the Course to Professional Development	Providing information about the legislation in the fields of general tax law and special tax law, the detection of illegality and the application of the dispute resolution methods

Learning Outcomes:

1	To be able to learn the primary and secondary sources of tax law;
2	To be able to learn relation of Tax Law with other branches of law;
3	To be able to learn Constitutional Taxation Principles and taxpayers' right;
4	To be able to identify differences between taxpayer and tax responsible ;
5	To be able to have detailed information on the taxation process; notification, levy and collection stages of the taxation process;
6	To be able to have detailed information about tax crimes and penalties;
7	To be able to have detailed information about Income tax, Corporate income tax and other tax types.;
8	To be able to have detailed information about resolution of tax conflicts;
9	To be able to have detailed information about international tax law concepts and current affairs;
10	To be able to have detailed information about collection public receivables ;

22	Course Content:

	Theoretical	Practical
	The meaning and subject of tax law, its sources, the application of tax laws, the subjects of the taxation, the subject, the tax incentive, the exemptions and deductions, the tax exemption, the exemptions and discounts, the tax base, the tax base, organization of tax administrations, tax crimes and penalties, tax disputes and tax judgments are covered in the course. In addition, tax types included in Turkish tax legislation are explained in detail.

23	Textbooks, References and/or Other Materials:	T.C. Anayasası Gelir Vergisi Kanunu Kurumlar Vergisi Kanunu Diğer Vergi Kanunları Nihal Saban-Vergi Hukuku Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce-Vergi Hukuku (Genel Hükümler) Doğan Şenyüz, Adnan Gerçek, Mehmet Yüce-Türk Vergi Sistemi Yusuf Karakoç-Genel Vergi Hukuku
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Midterm and final exams will be held on the dates specified in the academic calendar.
Information	Students must get at least 50 points from the final exams

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High