GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX LAW I/HUK-311
Course Title: TAX LAW I
Credits 3 ECTS 3
Semester 5 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
   Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof.Hilmi UNSAL
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr
 -- EMAIL(S) OF LECTURER(S)
  hunsal@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Understanding the place of Tax Law in whole law, its main conceptions,its branches
Having information about the subject of Tax Law
Understanding tax administration
Understanding taxation politics in Turkish Tax Law
Learning taxation process
Understanding tax control
Understanding tax offences and penalties
Having information about tax disputes and ways of solution

 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  The place of Tax Law in whole law, its subject
2. Week  Branches of Tax Law, its sources, taxation politics in Turkish Tax Law
3. Week  Parties of tax, tax administration
4. Week  Area of application of Tax Codes( temporal and local), interpretation in Tax Law( types and methods of interpretation)
5. Week  Taxation process(levy,annunciation,assessment, tax collection)
6. Week  Liabilities of taxpayer
7. Week  Tax control
8. Week  Mid-Term Exam
9. Week  Periods in Tax Law,tax extension
10. Week  Protection of deferred tax assert, tax enforcement law
11. Week  The reasons that finishes tax due(liability)
12. Week  The reasons that decreases tax due(liability)
13. Week  Tax disputes and ways of solution
14. Week  The courts that can solve tax disputes and civil remedy
15. Week  Tax offences and penalties,tax criminal law
16. Week  FINAL
 -- RECOMMENDED OR REQUIRED READING
  ÖNCEL, Mualla- ÇAĞAN, Nami- KUMRULU, Ahmet: Tax Law, Ankara, 2009. AKDOĞAN, Abdurrahman:Tax Law and Turkish Tax System, Ankara, 2008. BİLİCİ, Nure
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  none
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
2
30
 Searching in Internet and Library
0
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
0
 Final and Studying for Final
0
 Other
0
 TOTAL WORKLOAD: 
75
 TOTAL WORKLOAD / 25: 
3
 ECTS: 
3
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To have advanced knowledge in the field of law.X
2To have knowledge about laws and the other legislations.X
3To solve disputes in accordance with fundamental principles of law and related legislation.X
4To have the ability to access the necessary resources related to the settlement of disputes.X
5To have knowledge about judicial decisions.X
6To have knowledge about data-bases used in the field of law and to have skills using required software.X
7To have information concerning the methods of theoretical analysis, legal systems and rules.X
8To have knowledge about honesty and goodwill.X
9To have leadership qualities and ability to communicate with experts in other fieldsX
10To be aware of social, scientific and professional ethicsX