1	Course Title:	TAX LAW
2	Course Code:	MVUZ205
3	Type of Course:	Compulsory
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	3
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:	Öğr.Gör. BEYHAN YAZÇAYIR
16	Course Lecturers:	Öğr. Gör. Dr. Hasan BAKIR (Sosyal Bilimler MYO) Öğr. Gör. Dr. Hasan BAKIR (Yenişehir İ. Orhan MYO) Öğr. Gör. Saffet YILMAZ (Mustafa Kemalpaşa MYO) Öğr. Gör. Neslihan KIZILER (Karacabey MYO) Öğr. Gör. Melis FİDANCI SEZER (Harmancık MYO) Öğr. Gör. İhsan TOPCU (Orhaneli MYO) Öğr. Gör. Beyhan YAZÇAYIR (İnegöl MYO)
17	Contactinformation of the Course Coordinator:	e-mail: beyhane@uludag.edu.tr Tel: 0 224 7112781/61736
18	Website:
19	Objective of the Course:	Basic terms of taxation, taxation process and periods, irregularities of rights and duties of tax payer, realizing of these solution ways, following up the tax debts and penalties, structure of tax administration are purposed to examine by students
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 To define tax ,subject of tax law, to explain its place in the legal system; 2 To classify the laws, Explain the relationship between tax law and other branches , Examine the tax law resources; 3 To explain tax payer,differences between tax responsible and tax payer, to explain responsibility situations ; 4 To explain Subject of taxation ,to explain the process of assessment of tax forms and taxation.; 5 To examine the periods in the tax law , to classify the periods and to examine the results; 6 To have general information about the structure of tax administration and the importance of tax audit ; 7 To Examine the concept of tax crimes and tax penalty to explain tax crimes and penalties; 8 To explain The criminal responsibility of natural and legal persons on the tax penalties and forms of disappearance sort of penalties; 9 To explain Tax disputes through administrative and judicial remedies, tax court , regional administration, to explain process of state council.;

22	Course Content:

Week	Theoretical	Practical
1	Definition of tax, Subjectand scope of tax law ,it’s place in the legal system.
2	Classifying the laws,private laws, public laws,independence of taxation law, Relationship between tax law and other branches,resources of tax law
3	to determine Taxpayer, definition of taxpayer, conditions of liability, duties of the taxpayer tax responsible, Differences between the Tax responsible and a taxpayer,state of responsibility for tax law
4	Subjest of law, The occurance that caused taxation, exemptions-exceptions, assessment of tax,tax basis,tax table and rates
5	imposition types, imposition based on the Declaration, unilateral imposition of tax , Imposition by tax administration
6	Tax notification,the subject of notification,persons to be notified, The content and shape of the notification,tax assessment,assessment types
7	Collection of the tax,payment time of the tax , payment types, Reasons for the termination of the tax debt ,types of Error and fixing ways
8	Repeating courses and midterm exam
9	Classifying the periods,legal period,administrative periods, Judicial periods, calculating the periods, The factors that interfere with the running of the time, prolongation of the periodı,Force Majoure, difficult situations death,
10	Tax administration and ,goal of tax audit, ways of tax auditing, Rules to obey in tax auditing, Authorized persons to examine and inspect,inspection, examination and searching time
11	The scope of tax crime and penalties,Tax crimes and penalties in Turkey, Crime of tax loss, penalty of tax loss,irregularity crimes and fines,spesific irregularity crimes and fines,smuggling crimes and penalties
12	Criminal liability of tax ,natural persons’ Criminal liability of tax ,legal persons’ Criminal liability of tax,combination on crimes,repetation, privity, encouragement, ways to eliminate the penalties
13	Administrative solution ways on tax disputes , fixing the errors on taxes , reconciliation Solution with judicial remedy, tax court, regional administrative court
14	Process of tax trial,to open a tax case, term of litigation,notification and response, Settlement of lawsuits, legal remedy

23	Textbooks, References and/or Other Materials:	D.ŞENYÜZ / M.YÜCE /A.GERÇEK- VERGİ HUKUKU EKİN YAYINEVİ 2019
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
Information

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	4	56
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	1	1
Others	2	10	20
Final Exams	1	1	1
Total WorkLoad			120
Total workload/ 30 hr			4
ECTS Credit of the Course			4

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 PQ13 PQ14 LO1 0 0 2 0 0 0 0 0 2 0 0 1 0 0 LO2 0 0 2 0 0 0 0 0 2 0 0 1 0 0 LO3 0 0 3 0 0 0 0 0 2 0 0 1 0 0 LO4 0 0 3 0 0 0 0 0 2 0 0 1 0 0 LO5 0 0 2 0 0 0 0 0 2 0 0 1 0 0 LO6 0 0 3 0 0 0 0 0 1 0 0 1 0 0 LO7 0 0 3 0 0 0 0 0 3 0 0 1 0 0 LO8 0 0 3 0 0 0 0 0 3 0 0 1 0 0 LO9 0 0 0 0 0 0 0 0 0 0 0 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High