| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Tax Law and Current Problems | MHY 503 | 0 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Prof.Dr. TEMEL GÜRDAL |
| Dersi Verenler | Prof.Dr. TEMEL GÜRDAL, |
| Dersin Yardımcıları | Res. Asst. Furkan Beşel |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | General rules in force in Turkey on taxes and tax liabilities for failure to comply with the basic rules of the sanctions such as a detailed examination of tax disputes and provide information to students to assess their views about the problems in the application and interpretation azandırmaktır ability. |
| Dersin İçeriği | Sources of tax law, taxation process and penalties related to tax disputes and tax crimes include advanced data |
| # | 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 | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 3 | Financial strength of the principle of judicial interpretation of the case studies discuss in detail | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 4 | yürümezliği back discusses judicial decisions on tax laws | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 5 | Discuss the principle of legal security. | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, Homework, |
| 6 | Understanding of the judicial decisions of the constitutional principles of taxation evaluates | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 7 | Case studies will analyze in detail the constitutional principles of taxation | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| 8 | discusses in detail the tax disputes and solutions | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | General comments on the Turkish tax law | |
| 2 | Primary sources of tax law | |
| 3 | Auxiliary sources of tax law | |
| 4 | principle of legality in taxation and judicial decisions | |
| 5 | The principle of taxation and judicial decisions of financial strength | |
| 6 | The principle of legal security and judicial decisions | |
| 7 | Midterm exam | |
| 8 | walk back to the tax laws of | |
| 9 | taxpayers assignments | |
| 10 | tax disputes and administrative remedies | |
| 11 | tax disputes and tax jurisdiction | |
| 12 | Tax offenses and penalties | |
| 13 | tax inspection | |
| 14 | Evaluation of the tax law and other issues related to the general |
| 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 | |||||
| # | Ders Öğrenme Çıktılarının Program Çıktılarına Katkısı | PÇ 1 | PÇ 2 | PÇ 3 | PÇ 4 | PÇ 5 | PÇ 6 | PÇ 7 | PÇ 8 | PÇ 9 | PÇ 10 | PÇ 11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | resources according to the characteristics of various classifications of tax law and discusses in detail | |||||||||||
| 2 | that implementation of the principle of the legality of the judicial organs of the case studies discuss in detail | |||||||||||
| 3 | Financial strength of the principle of judicial interpretation of the case studies discuss in detail | |||||||||||
| 4 | yürümezliği back discusses judicial decisions on tax laws | |||||||||||
| 5 | Discuss the principle of legal security. | |||||||||||
| 6 | Understanding of the judicial decisions of the constitutional principles of taxation evaluates | |||||||||||
| 7 | Case studies will analyze in detail the constitutional principles of taxation | |||||||||||
| 8 | discusses in detail the tax disputes and solutions |
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 30 |
| 1. Ödev | 10 |
| 2. Ödev | 10 |
| 3. Ödev | 10 |
| 4. Ödev | 10 |
| 5. Ödev | 10 |
| 6. Ödev | 10 |
| 7. Ödev | 10 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 60 |
| 1. Final | 40 |
| 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 |
| Assignment | 1 | 15 | 15 |
| Final examination | 1 | 15 | 15 |
| Toplam İş Yükü | 142 | ||
| Toplam İş Yükü / 25 (Saat) | 5,68 | ||
| dersAKTSKredisi | 6 | ||