| Week |
Theoretical |
Practical |
| 1 |
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 |
|
| 2 |
Sources of tax law: sources from the legislative branch, sources from the executive branch and sources from the judiciary branch |
|
| 3 |
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 |
|
| 4 |
Fundamental conceptions of tax law: Taxpayer, tax responsibility, legal capacity and representation in tax law |
|
| 5 |
Fundamental conceptions of tax law: Subject of taxation, basis in taxation, occasions of tax, tax exemptions, exclusions and deductions, tax base and tariffs |
|
| 6 |
Taxpayer’s obligations: notification, to file a return, bookkeeping, tasks of record and document order, other tasks. Taxpayer rights. Evaluation and amortization |
|
| 7 |
The organization of tax administration: techniques of tax audit: inspection, investigation, search and collecting information (Midterm Exam) |
|
| 8 |
Taxation process: Impose of tax and its methods, notification of tax and its methods |
|
| 9 |
Taxation process: tax assessment and tax collection, situations removed tax debt |
|
| 10 |
Periods in tax law; significance of periods and their categorization; situations effected periods |
|
| 11 |
Concept of misdemeanor and crime; Tax misdemeanors and their penalty; Tax crimes and their penalty |
|
| 12 |
Solution of tax disputes: Administrative stage solution, the solution phase of the judiciary; Legal remedies |
|
| 13 |
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. |
|
| 14 |
International tax law: Double taxation, International tax avoidance and tax evasion, International tax harmonization |
|
| 23 |
Textbooks, References and/or Other Materials: |
1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Vergi Hukuku, Bursa: Ekin Yayınevi, 2014
2. Sadık Kırbaş, Vergi Hukuku, Ankara: Siyasal Kitabevi, 2012
3. Mualla Öncel-Ahmet Kumrulu-Nami Çağan, Vergi Hukuku, Ankara: Turhan Kitabevi, 2008
4. Yusuf Karakoç, Genel Vergi Hukuku, Ankara: Yetkin Kitabevi, 2012 |
| 24 |
Assesment |
|
