COURSE SYLLABUS

FUNDAMENTALS OF TAX LAW

1	Course Title:	FUNDAMENTALS OF TAX LAW
2	Course Code:	MLY6101
3	Type of Course:	Compulsory
4	Level of Course:	Third Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	7
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:	Prof. Dr. ADNAN GERÇEK
16	Course Lecturers:	Prof.Dr. Adnan Gerçek
17	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
18	Website:
19	Objective of the Course:	Gaining knowledge and skills related constitutional foundations of tax law, equipping ability to interpret constitutional principles of taxation, gaining to discern about using, interpretation and application of taxation power
20	Contribution of the Course to Professional Development	It contributes to the students' ability to evaluate the basic principles of tax law and to interpret and use them.

Learning Outcomes:

1	To be able to evaluate legal and constitutional foundations of taxation;
2	To be able to explain constitutional principles of tax comparatively;
3	To be able to analyze taxation principles by decisions of the Constitutional Court and ECHR;
4	To be able to interpret features of administrative discretion in taxation;
5	To be able to explain and analyze the discretion power of tax administration in regulatory and individual act;
6	To be able to interpret discretion disabilities in tax law, and responsibilities of administration and officers ;
7	To be able to evaluate and draw a conclusions from principles in implementation of tax acts;

22	Course Content:

Week	Theoretical	Practical
1	Legal and constitutional foundations of taxation: Rule of law and tax law
2	Taxation power and its relationship with democracy: Principle of legitimate expectation and protection of fundamental rights and freedoms
3	Constitutional principles of tax law: Generality, Principle of equality, Principle of fair and balanced distribution of tax burden
4	Evaluation constitutional principles of tax law: Principle of ability to pay, and its reflections
5	Evaluation constitutional principles of tax law: Principle of legality and its exceptions
6	Evaluation taxation principles by decisions of the Turkish Constitutional Court
7	Evaluation reflections of taxation principles to tax law by decisions of ECHR
8	Using administrative regulation and discretion in taxation area
9	Evaluation of limits of administrative discretion in taxation area
10	Discretion power of tax administration in regulatory act and individual act in tax law area
11	Discretion disabilities in tax law, and responsibilities of administration and officers
12	Examination of tax blame, tax crime and their penalties by constitutional principles
13	Execution of tax law in terms of time period: principle of retroactivity
14	Execution of tax law in terms of meaning: Economic approach and principle of analogy prohibition

23	Textbooks, References and/or Other Materials:	1. Gülsen Güneş, Verginin Yasallığı İlkesi, 2. baskı, İstanbul: XII Levha, 2008. 2. Nami Çağan, Vergilendirme Yetkisi, İstanbul: Kazancı Hukuk Yayınları, 1982. 3. Ş. Gerek – A.R. Aydın, Anayasa Yargısı ve Vergi Hukuku, 2. baskı, Ankara: Seçkin Yayıncılık, 2010. 4. Adnan Gerçek, Türk Vergi Hukukunda İdarenin Takdir Yetkisi, Ankara: Yaklaşım Yayıncılık, 2006. 5. Tamer Budak, Türk Vergi Hukukunda Anayasal Ölçüt: Mali Güç, İstanbul: XII Levha, 2010. 6. Mustafa Akkaya–İ.N. Bayar–O. Canyaş, “Vergi Hukukunda Emsale Uygunluk ve Gerçeklik İlkesi ….”, Vergi Sorunları, Sayı 276, Eylül 2011. 7. Mustafa Akkaya, Vergi Hukukunda Ekonomik Yaklaşım, Ankara: Turhan Kitabevi, 2002. 8. Adnan Gerçek, “Vergi Hukuku Alanındaki Takdir Yetkisinin Kullanılmasında İdarenin ve Memurun Sorumluluğu”, UÜ İİBF Dergisi, 2010. 9. Adnan Gerçek ve diğerleri, “Vergilemenin Anayasal Temellerinin Çeşitli Ülkeler Açısından Karşılaştırılması ve Türkiye İçin Çıkarımlar”, AÜHFD, Cilt 61, No: 1, 2014.
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	Measurement and evaluation are done with homework preparation and presentation and classical questions.
Information	This course is evaluated with an absolute evaluation system.

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