Information Package & Course Catalogue
| 1 | Course Title: | TAXPAYER RIGHTS |
| 2 | Course Code: | KMH6111 |
| 3 | Type of Course: | Optional |
| 4 | Level of Course: | Third Cycle |
| 5 | Year of Study: | 1 |
| 6 | Semester: | 1 |
| 7 | ECTS Credits Allocated: | 4 |
| 8 | Theoretical (hour/week): | 2 |
| 9 | Practice (hour/week) : | 0 |
| 10 | Laboratory (hour/week) : | 0 |
| 11 | Prerequisites: | |
| 12 | Recommended optional programme components: | None |
| 13 | Language: | Turkish |
| 14 | Mode of Delivery: | Face to face |
| 15 | Course Coordinator: | Dr. Ögr. Üyesi GÜLŞEN GEDİK |
| 16 | Course Lecturers: | |
| 17 | Contactinformation of the Course Coordinator: |
Uludağ Üniversitesi Hukuk Fakültesi gulsengedik@uludag.edu.tr |
| 18 | Website: | |
| 19 | Objective of the Course: | Gaining knowledge and skills related taxpayers rights and obligations, equipping ability to interpret the resources of taxpayers rights, gaining to discern about types and protection of taxpayer rights |
| 20 | Contribution of the Course to Professional Development |
| 21 | Learning Outcomes: |
|
| 22 | Course Content: |
| Week | Theoretical | Practical |
| 1 | Conception of taxpayer - tax liability. Investigation situation and types of liabilities in Tax Law | |
| 2 | Taxpayer’s obligation of notification, documentation, bookkeeping and record | |
| 3 | Tax Return obligation, Obligation related to documentation of payments, Retaining and submitting obligation, Other obligations | |
| 4 | Rule of law and concept of taxpayer rights; Place in rights and importance of taxpayer rights; Resource and development of taxpayer rights | |
| 5 | General taxpayer rights: Right to be served fair, equal and respectful, Right to be informed, Right to appeal: Administrative and judicial application | |
| 6 | General taxpayer rights: Right to privacy of taxpayer information; Right to certainty in taxation; Right to secrecy of private life; Right to be represented | |
| 7 | Special taxpayer rights: Rights in imposition and collection of tax: Tax return with reservation, Compunction, Cancellation, Tax offence allowance, Rights in audit of tax | |
| 8 | Special taxpayer rights: Rights in administrative and judicial remedies: Accordance, Correcting errors; Right to a fair trial, Right to remain silent | |
| 9 | Rights based on ECHR: Right to protection of property, Right to fair trial, Rights in trail | |
| 10 | Rights based on ECHR: Rights related crime and penalty, Right to respect for private life and freedom of travel, Right to be non-discrimination | |
| 11 | Taxpayers rights in OECD countries: ABD sample and protection of rights | |
| 12 | Taxpayers rights in Australia and UK and protection of rights | |
| 13 | Developments in the world and in Europe for the protection of Taxpayer Rights | |
| 14 | Taxpayer Rights and their protection in Turkey (General evaluation) |
| 23 | Textbooks, References and/or Other Materials: | 1. Billur Yaltı, Vergi Yükümlüsünün Hakları, İstanbul: Beta Basım Yayım A.Ş., 2006 2. Duncan Bentley, Taxpayers’ Rights: An International Perspective, Adelaide: Hyde Park Press, 1998 3. Brzezinski, Bogumil, “Taxpayer’ Rights: Some Theoretical Issues”, Protection of Taxpayer’s Rights European, International and Domestic Tax Law Perspective, Ed. Wlodzimiers Nykiel – Malgorzata Sek, Warszawa, 2009. 4. OECD, Taxpayers’ Rights and Obligations–Practice Note, 2003 5. Adnan Gerçek, “Vergilemede Mükellef Hakları ve Türkiye’deki Durumun İncelenmesi”, Vergi Sorunları, Yıl 29, S. 209, (Şubat 2006). 6. Feride Bakar, “Mükellef Hakları ve Türkiye’de Mükellef Haklarının Korunmasına Yönelik Öneriler”, Bursa: UÜ SBE Yüksek Lisans Tezi, 2011 |
| 24 | Assesment |
| TERM LEARNING ACTIVITIES | NUMBER | PERCENT |
| Midterm Exam | 0 | 0 |
| Quiz | 0 | 0 |
| Homeworks, Performances | 0 | 0 |
| Final Exam | 1 | 100 |
| Total | 1 | 100 |
| Contribution of Term (Year) Learning Activities to Success Grade | 0 | |
| Contribution of Final Exam to Success Grade | 100 | |
| Total | 100 | |
| Measurement and Evaluation Techniques Used in the Course | ||
| Information | ||
| 25 | ECTS / WORK LOAD TABLE |
| Activites | NUMBER | TIME [Hour] | Total WorkLoad [Hour] |
| Theoretical | 14 | 2 | 28 |
| Practicals/Labs | 0 | 0 | 0 |
| Self Study and Preparation | 0 | 0 | 0 |
| Homeworks, Performances | 0 | 0 | 0 |
| Projects | 0 | 0 | 0 |
| Field Studies | 0 | 0 | 0 |
| Midtermexams | 0 | 40 | 0 |
| Others | 0 | 0 | 0 |
| Final Exams | 1 | 45 | 45 |
| Total WorkLoad | 113 | ||
| Total workload/ 30 hr | 3,77 | ||
| ECTS Credit of the Course | 4 |
| 26 | 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 |