GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX LAW I/MALI203
Course Title: TAX LAW I
Credits 3 ECTS 10
Semester 3 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Dr. Mine Nur BOZDOGAN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/minenur
 -- EMAIL(S) OF LECTURER(S)
  minenur@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
The fundamental principles of tax law and principles that can be learned.
In matters relating to tax law can be analyzed and solved problems.
Place in the legal system of tax law, tax law regarding the importance and may be examined several distinctions.
Sources of tax law can be examined in detail.
Taxes relationship of the parties, rights and duties can be analyzed.
Taxation process can be analyzed with various aspects.
The concept of tax offenses and penalties in tax law and varieties can be examined.
 -- 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  Definition and Scope of Tax Law; Place of Tax Law in the Legal System and Interdisciplinary Relations; Autonomy of Tax Law
2. Week  Branches of Tax Law; Doğan Sources of Tax Law Legislature
3. Week  Tax Law and Judiciary from the Executive Branch of Natural Resources; Other Sources of Tax Law
4. Week  Location of the Tax Code, Time And Meanings Implementation; Types of Review and Interpretation Methods.
5. Week  Taxation; Relationship of Parties of tax-Tax And Tax Debtor Creditor Concepts; Representation and Responsibility in Tax Law Concepts
6. Week  Basic Concepts on Tax-Tax Topic; Taxable event; Tax exemptions and Discounts; Tax Base; Tax Tariff
7. Week  Taxation-Tax Filing Process, the tax Communiqué
8. Week  Midterm Exam
9. Week  Process Taxation, Tax Accrual-Tax Collection; Elimination of Tax Claims
10. Week  Extension of Tax Law of Time And Time
11. Week  Taxpayer Rights and Obligations
12. Week  Organisation of Tax Administrations; Tax Administration and Supervision of Institutions Information
13. Week  Taxes Crime And Punishment Concept And Legal Qualifications
14. Week  Tax Crimes and Punishments; Payment of Tax Penalty And Disappearance
15. Week  Application Examples
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Abdurrahman AKDOGAN, Tax Law and the Turkish Tax System, Veterans Publications, Ankara, 2012. Mualla Öncel- Ahmet Kumrulu- Nami Çağan, Tax Law, 22 Printing, Turhan Publications, Ankara, 2013.
 -- 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
4
60
 Searching in Internet and Library
15
4
60
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
35
35
 Final and Studying for Final
1
50
50
 Other
0
 TOTAL WORKLOAD: 
250
 TOTAL WORKLOAD / 25: 
10
 ECTS: 
10
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having both national and international teoretical knowledge in the areas public economics, tax law, tax system, government budget, government debt, fiscal policy and economic development.X
2Due to interdiciplinary characteristics of public finance, beeig able to become well skilled on legal science, accounting, financial markets and financial analysis and economics and able to internalise this disciplines into finance discipline.X
3Beeing able to follow this process of academic research and develop the academc working process in public finance field by mastering of international accounting standarts, using basic statistical and econometric programmes as well knowing scientific research techniques.X
4Having enough attribute to be able to take position in public sector as tax inpectorate, auditing fo court of account, judgeship for administrative justice, district governership, inspectorate, expertship and controllership, and in private sector’s different departments such as finance, personal, and human resource department of private sector, local administrations, and in political parties.X
5Beeing able to follow, interpret, and implement international tax arrangements which are peculiar to public law, civil law, and tax.X
6By indicating his/her desingns through high self confudence and team work, beeing able to indicate creative ideas.X
7To be able to follow basic computer techonolology, basic computer programs and innovations in the field of finance in accordance with the principles of life long learning and to be able to utilize information systems interdisciplinary.X
8Using effectively turkish some body who is advanced in written and verbal communication, to be able to explain truely and originally yourself and to be able to have capacity to make the prejudice empathy.X
9To be able to have the Professional knowledge of foreign languages and follow thenew international studies in this area.X
10To be able to be aware of professional and scientific ethical values relation to fiscal disciplineand show the required sensitivity for sustaining these.X
11To be able to learn about mechanisms of internation among finance with financial and real sectors and utilize their informations in theanalysis of this process.X
12To be able to transfer the theoretical knowledge in that the effectiveness of tax systems which is a dynamic structureto be able to increase and the economical productivity to be able to ensure.X
13To be able to make analysis relation to problems, put upcreative solutions and original assesments through owning theoritical informations and empirical experiences which are in the past on local and global scale.X