GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX LAW II/MALI204
Course Title: TAX LAW II
Credits 3 ECTS 10
Semester 4 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
Tax enforcement and tax law and the fundamental principles of procedural law principles can be learned.
Tax law enforcement and legal proceedings relating to tax matters can be analyzed and solved problems.
Tax law enforcement and tax procedural law of the place and importance in the legal system can be examined.
Assurance measures for public receivables can be analyzed.
Forcible collection of public receivables can be analyzed methods
Tax disputes to be resolved in the administrative and judicial steps may be familiar with.
Turkish judicial system and development tax can be analyzed.
In the time trial and road tax laws 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  The concept of tax law enforcement, scope, place in the legal system
2. Week  The concept of public receivables, scope, nature and the parties
3. Week  Declaration of assets of public receivables and collateral securing the desired
4. Week  Securing of public receivables - accrued lien and prudential
5. Week  Securing of public receivables - rüçhaniyet to take action for annulment and public recognition
6. Week  Securing of public claims-partnership termination of the swap and the responsibility institution
7. Week  Payment is deferred-payment of public receivables
8. Week  Midterm Exam
9. Week  Forcible collection of public receivables
10. Week  Tax Jurisdiction Concept, Scope and functions; The organizational structure of the judicial system in Turkey and development tax
11. Week  The concept of tax disputes and tax disputes to be resolved at the administrative level-error correction and reduction of punishment
12. Week  Settlement of tax disputes to be resolved in the administrative phase and repentance and reform
13. Week  Tax disputes to be resolved under the jurisdiction of the subject-tax litigation; coverage; parties; The duties and powers in tax case
14. Week  Tax trial period and in special cases
15. Week  Ordinary and extraordinary legal remedies against judicial decisions
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Mehmet YÜCE, Tax Jurisdiction Law, 3rd Edition, Annex Printing, Publishing, Distribution, Bursa, 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