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Course Title: |
TAX LAW |
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Course Code: |
MAL2401 |
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Type of Course: |
Optional |
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Level of Course: |
First Cycle |
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Year of Study: |
2 |
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Semester: |
3 |
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ECTS Credits Allocated: |
5 |
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Theoretical (hour/week): |
3 |
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Practice (hour/week) : |
0 |
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Laboratory (hour/week) : |
0 |
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Prerequisites: |
None |
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Recommended optional programme components: |
None |
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Language: |
Turkish |
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Mode of Delivery: |
Face to face |
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Course Coordinator: |
Prof. Dr. ADNAN GERÇEK |
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Course Lecturers: |
Prof.Dr. Doğan Şenyüz
Prof.Dr. Mehmet Yüce
Prof.Dr. Adnan Gerçek
Dr. Öğr. Üyesi Feride Bakar Türegün |
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Contactinformation of the Course Coordinator: |
Bursa Uludağ Üniversitesi İİBF Maliye Bölümü
Görükle Kampüsü, Nilüfer/BURSA
E-posta: agercek@uludag.edu.tr
Telefon: 0224 294 10 72 |
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Website: |
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Objective of the Course: |
Gaining knowledge and skills related to the legal foundations of taxation, equipping with the ability to use and interpret the basic concepts of tax law, giving to discern about process transactions related to taxation |
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Contribution of the Course to Professional Development |
It has a contribution towards forming a basis for the development of students' professional skills related to taxation. |
| Week |
Theoretical |
Practical |
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Origin and development of tax law; subject and meaning of tax law; autonomy of tax law and its place in the legal system; disciplines of tax law |
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Sources of tax law: sources from the legislative branch, sources from the executive branch and sources from the judiciary branch |
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Execution of tax law in terms of location, time period and meaning (implementation of tax law for place, time and meaning); interpretation in tax law, methods and properties; taxation power |
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Fundamental conceptions of tax law: Taxpayer, tax responsibility, legal capacity and representation in tax law |
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Fundamental conceptions of tax law: Subject of taxation, basis in taxation, occasions of tax, tax exemptions, exclusions and deductions, tax base and tariffs |
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Taxpayer’s obligations: notification, to file a return, bookkeeping, tasks of record and document order, other tasks. Taxpayer rights. Evaluation and amortization |
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The organization of tax administration: techniques of tax audit: inspection, investigation, search and collecting information |
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Taxation process: Impose of tax and its methods, notification of tax and its methods |
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Taxation process: tax assessment and tax collection, situations removed tax debt |
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Periods in tax law; significance of periods and their categorization; situations effected periods |
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Concept of misdemeanor and crime; Tax misdemeanors and their penalty; Tax crimes and their penalty |
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Solution of tax disputes: Administrative stage solution, the solution phase of the judiciary; Legal remedies |
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Control and collection of tax claims: Voluntary payment of tax claims and conveniences given to debtors. Collection of tax claims by force and their safeguard. |
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International tax law: Double taxation, International tax avoidance and tax evasion, International tax harmonization |
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Textbooks, References and/or Other Materials: |
1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Vergi Hukuku, 12. baskı, Bursa: Ekin Yayınevi, 2021.
2. Mualla Öncel-Ahmet Kumrulu-Nami Çağan-Cenker Göker, Vergi Hukuku, 29. baskı, Ankara: Turhan Kitabevi, 2020.
3. Yusuf Karakoç, Genel Vergi Hukuku, 2. baskı, Ankara: Yetkin Kitabevi, 2019.
4. Nurettin Bilici, Vergi Hukuku, 50. baskı, Ankara: Savaş Yayınevi, 2020. |
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Assesment |
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