Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Judıcıal Revıew Of Tax Law MLY 612 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Doktora
Dersin Türü Seçmeli
Dersin Koordinatörü Prof.Dr. TEMEL GÜRDAL
Dersi Verenler Prof.Dr. TEMEL GÜRDAL,
Dersin Yardımcıları Arş. Gör. Furkan BEŞEL
Dersin Kategorisi Diğer
Dersin Amacı General rules on taxes and tax obligations in force in the constitutional judgment on the dispute resolution and constitutional principles of tax law as well as providing the basic information given in the application for the problems of judicial decisions and provide the understanding and the interpretation of the constitutional judiciary views and comments on the evaluation of the ability to give students information .
Dersin İçeriği Sources of tax law, tax law, taxation process and the interpretation of constitutional principles and includes information on the advanced level.
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Resources according to the characteristics of various classifications of tax law and discusses in detail. Lecture, Question-Answer, Discussion, Testing, Homework,
2 That implementation of the principle of the legality of the judicial organs of the case studies discuss in detail Discussion, Question-Answer, Lecture, Homework, Testing,
3 Financial strength of the principle of judicial review discusses in detail the case studies Lecture, Question-Answer, Discussion, Testing, Homework,
4 Yürümezliği back discusses judicial decisions on tax law. Discussion, Question-Answer, Lecture, Homework, Testing,
5 Understanding of the principles of constitutional decisions of the Constitutional Court considers taxation. Lecture, Question-Answer, Discussion, Testing, Homework,
6 Case studies will analyze in detail the constitutional principles of taxation Lecture, Question-Answer, Discussion, Testing, Homework,
Hafta Ders Konuları Ön Hazırlık
1 Introduction to the tax law, tax law and classification of the general framework of
2 Constitutional framework of tax law
3 Sources of Tax Law
4 Constitutional principles of tax law, the principle of universality and the decisions of the Constitutional Court
5 The principle of equality and the decisions of the constitutional court
6 The principle of financial strength
7 Decisions of the Constitutional Court, the principle of financial strength
8 principle of legality
9 Decisions of the Constitutional Court, the principle of legality
10 Legal security policy and the decisions of the Constitutional Court
11 In the application of tax laws
12 Therefore the implementation of tax laws
13 Walking backwards decisions of the Constitutional Court
14 Implementation of tax laws in terms of meaning
Kaynaklar
Ders Notu
Ders Kaynakları
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems. X
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory. X
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc. X
4 An ability to understand subjects of public expenditure and public debt X
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector X
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
8 Teach a foreign language X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
12 Understands the relationship between theory and practice, and has extensive knowledge in economic issues.
13 Analyzes the theoretical infrastructure and has thorough knowledge of public economy (comparison of private and public economy, the failure of the market and state, efficiency of state intervention) in terms of graphical forms
14
15 Analyzes the theoretical infrastructure and has thorough knowledge of contribution theory and policy (taxation, understanding the taxes and similar incomes, comprehending why tax is applied on certain goods and services, tax ethics, tax psychology, tax evasion and tax avoidance) in terms of graphical methods.
16 Analyzes the theoretical infrastructure and has thorough knowledge fiscal policy (public sector intervention in economy, understanding fiscal policies and tools, interaction of money and fiscal policies, development, budget, structural adjustment, the relationship between income distribution and economic fluctuation, and the relationship between economic issues and fiscal policy) in terms of graphical methods
17 Analyzes the process of taxation systems by using theoretical and legal knowledge on taxation procedures, and compares and interprets different systems.
18 Analyzes the field and other related fields through numerical methods and evaluates the reflection on practice.
19 Produces a scientific publication by thorough examination of an issue in economics either individually or as a team
20 Willing to work in interdisciplinary academic work when economic perspective is necessary
21 Computer literacy (Word,Excel etc.) and ability to use at least two different programs (SPSS, Eviews) in order to make financial analyses
22 Employs economic theory to interpret the cause effect relationship between financial and economic issues
23 Specializes in three different sub-fields of economy which include public economy, public debt, fiscal policy, tax system of Turkey, tax law, structural issues in development and state, budget, fiscal sociology, education economy and health economy.
24 Communicates effectively in a foreign language
25 Employs economic theory to provide an analysis of current events; suggests coherent ideas on economic issues and has the ability to support and defend his/her idea and criticizes others’ ideas consistently
26
27 Students are aware of the social, scientific and psychological ethics of their occupation while taking into account the fact that economics is a social discipline
28 Willing to work in interdisciplinary academic work when economic perspective is necessary
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ödev 100
Toplam 100
1. Yıl İçinin Başarıya 40
1. Final 60
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 15 15
Assignment 1 15 15
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 15 15
Assignment 1 15 15
Toplam İş Yükü 284
Toplam İş Yükü / 25 (Saat) 11,36
Dersin AKTS Kredisi 6