GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX PROCEDURE AND EXECUTION LAW/1330060
Course Title: TAX PROCEDURE AND EXECUTION LAW
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Mine Nur BOZDOĞAN
 -- 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
Place of the tax law in the legal system and the sources of tax law can be analyzed.
Taxation process can be evaluated.
The rights and obligations of taxpayers can be assessed.
Tax offenses and penalties can be assessed.
Tax disputes of solutions can be evaluated.
Analyzes can be made within the framework of cause-effect relationship with the information about the follow-up and collection law of public receivabl
The concept and scope of public receivables can be analyzed, can be examined in comparison with the private will.
Assurance measures for the protection of public receivables can be analyzed comparatively.
Forcible collection of public receivables process can be analyzed and approaches to enable improved.
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 -- 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; Sources of Tax Law
2. Week  Basic Concepts on Tax-Tax Topic; Taxable Event; Tax Exemptions and Discounts; Tax Base; Tax Tariff
3. Week  Process of Taxation -Tax Filing Process, the tax Communiqué Tax Accrual-Tax Collection; Elimination of Tax Claims
4. Week   Times within the Tax Law and Extension of Time
5. Week  Taxpayer's Rights and Obligations,Organisation of Tax Administrations; Tax Administration and Institutions of Supervision
6. Week  Tax Crimes and Punishments; Payment of Tax Penalty And Disappearance
7. Week  The concept of tax disputes and tax disputes to be resolved at the administrative level-error correction and reduction of punishment; Settlement of ta
8. Week  Midterm Exam
9. Week  The concept of tax law enforcement, scope, place in the legal system
10. Week  The concept of public receivables, extent, qualities, side analysis of
11. Week  Assurance measures for the protection of public receivables as "goods declaration"; "be required to guarantee"; "sequestration"; "prudential as
12. Week  Assurance measures for the protection of public receivables as "annulment"; "recognition of public priority to take", "termination of partnersh
13. Week  Assurance measures for the protection of public receivables as "swap" and "responsibility" institution analysis of
14. Week  Payment is deferred-payment of public receivables
15. Week  Forcible collection of public receivables; "collateral liquidation", "lien" and "bankruptcy is desired" analysis and evaluation of
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. Adnan GERÇEK,The Law of Follow and Collection, Ekin Bookshop, Bursa, 2011.
 -- 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
0
0
 Reading
15
2
30
 Searching in Internet and Library
15
1
15
 Designing and Applying Materials
0
0
0
 Preparing Reports
0
0
0
 Preparing Presentation
0
0
0
 Presentation
0
0
0
 Mid-Term and Studying for Mid-Term
3
16
48
 Final and Studying for Final
3
17
51
 Other
0
0
0
 TOTAL WORKLOAD: 
189
 TOTAL WORKLOAD / 25: 
7.56
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Completing the program, students will receive detailed information about the various areas of tax law, tax related applications in everyday life, public services delivery and will have a deep knowledge about the application of the theory of the budget.X
2Having 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
3Due 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
4Beeing 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
5Having 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
6Beeing able to follow, interpret, and implement international tax arrangements which are peculiar to public law, civil law, and tax.X
7By indicating his/her desingns through high self confudence and team work, beeing able to indicate creative ideas.X
8To 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
9Using 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
10To be able to have the Professional knowledge of foreign languages and follow thenew international studies in this area.X
11To be able to be aware of professional and scientific ethical values relation to fiscal disciplineand show the required sensitivity for sustaining these.X
12To 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
13To 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