Course Information Semester Course Code Course Title T+P+L Credit ECTS 3 00620007 Public Finance and Tax Law 2+0+0 5 5 Course Details Language : Turkish Level : Bachelor's Degree Department / Program : Faculty of Law Mode of Delivery : Face to Face Type : Compulsory Objectives : To explain the basic concepts of tax law and the application of tax laws. To state the importance of taxation authority. To teach how to ensure the legality of the transactions of the state in the field of taxation, taxpayer rights and how to use these rights. To give detailed information about the taxation process, tax crimes and penalties, tax jurisdiction and the Turkish tax system. It is aimed to train conscious lawyers who are aware of taxation. Content : Tax law, taxation authority, taxation process, tax audit, tax administration, taxpayer, tax officer, deadlines in tax law, tax enforcement law, tax jurisdiction law, ways to resolve tax disputes, tax criminal law, Turkish tax system. Methods & Techniques : Prerequisites and co-requisities : None Course Coordinator : None Name of Lecturers : Dr. MUHAMMET DURDU Assistants : None Work Placement(s) : No Recommended or Required Reading Resources : Vergi Hukuku -Yavuz Atar Semester : Selim KANETİ/Esra EKMEKÇİ/Gülsen GÜNEŞ/Osman KAŞIKÇI, Vergi Hukuku, Filiz Kitabevi, İstanbul 2020 Course Category Social Sciences 100% In-Term Study Informations In-Term Studies Quantity Percentage Mid-terms 1 30% Final examination 1 70% Total 2 100% Activity Informations Activities Quantity Duration Total Work Load Course Duration 28 2 56 Mid-terms 1 40 40 Final examination 1 60 60 Total Work Load ECTS: 5 156 Course Learning Outcomes Upon the successful completion of this course, students will be able to: No Learning Outcomes 1 Knows that tax law is closely related to human rights and freedom of the individual. 2 Knows that taxes can cause damage to property rights and other fundamental rights and freedoms. 3 Knows the importance of the principle of legality. In this respect, he understands the importance of the legality of the regulations to be made by the tax administration, and criticizes the illegal practices. 4 Analyzes, compares and criticizes all legal and administrative regulations made in the field of tax law in terms of legality. 5 Knows the remedies in the face of administrative proceedings, understands how to seek the rights of herself and other people, solves the problems. 6 Knows the economic and social effects of taxes, criticizes the regulations on taxes, and puts forward solutions. 7 Becomes familiar with the tax decisions of the European Court of Human Rights. 8 Becomes familiar with the jurisprudence of the Constitutional Court and the Council of State 9 It can resort to all administrative and judicial remedies. 10 Have an idea about how to ensure the rule of law in tax practices, identify and criticize the failing aspects of the practices. Weekly Detailed Course Contents Week Topics 1 Introduction of the course, specifying the importance and scope of the course, explaining what the students will benefit from this course, explaining the contribution of this course to job opportunities 2 Basic concepts of tax law, obligation to collect taxes, concepts of tax, duty, fee, similar financial obligations, basic elements of taxes, definition of tax law, relationship with other branches of law 3 Historical development of tax law, gaining taxation authority, historical development of taxes in Turkey 4 Constitutional principles related to tax law, the principle of legality and authorization to the executive body as an exception to this principle, the powers and evaluation of the Council of Ministers, the powers of the Ministry of Finance 5 Sources of tax law, the concept of ruling and circular 6 Application of tax laws in terms of meaning, interpretation of tax laws, interpretation methods, 7 Filling gaps in tax laws, discretion, economic approach, veiling concepts 8 Local application of tax laws, principles, double taxation, methods of preventing international double taxation 9 Application of tax laws in terms of time, retrogression, taxation authority, limitation of authority 10 tax duty, tax liability, tax liability 11 Concepts of competence, representation, prohibited activities, succession, duties of taxpayer, depreciation and valuation in tax law 12 Duties of tax administration, organizational structure, tax audit, 13 Types of tax audits (preliminary transactions in tax assessment), polling, tax examination, search, information gathering, discretionary commission decisions, Taxpayer's rights 14 Taxation process, taxation procedures, determination of base, assessment process, its elements, features, types, declaration procedure and importance 15 Notification process, accrual, finalization concept, collection and features of collection process, 16 Periods in tax law, types of periods, statute of limitations, force majeure, giving time due to difficult situation and the effect of death on periods 17 Concepts related to tax and examination of tax within the scope of interference with the right to property, in this context, examination and evaluation of the decisions of the European Court of Human Rights, the Constitutional Court and the Council of State. 18 Expiration of tax debt, payment, special payment times, Timeout, types and calculation of prescription, clearing, cancellation 19 Collection law of tax receivables, the concept of public receivables, its legal nature, types of forced collection 20 Payment order, collection of secured receivables, follow-up through foreclosure and bankruptcy, 21 Ways of securing public receivables, collateral, precautionary attachment, priority right, invalid transactions and cancellation lawsuit 22 Tax criminal law, its scope, tax misdemeanors and crimes, types of tax misdemeanors, tax loss, irregularity, 23 Types and penalties of tax crimes, association, participation, repetition, abolition of penalties for tax guilt, Resolving tax disputes, administrative solutions, reconciliation, types of reconciliation, error correction, types of errors 24 Resolution of tax disputes through jurisdiction, tax jurisdiction, principles that dominate tax jurisdiction, tax jurisdiction, legal remedies in tax jurisdiction, proof and evidence in tax jurisdiction, tax jurisdiction of the European Court of Human Rights 25 Turkish tax system, separation of taxes according to subjects, general characteristics, taxes from income, income tax, subject of tax, characteristics of income, types of income, characteristics of income, taxable event in income tax, types of liability 26 Taxation of income elements, taxation of commercial earnings and agricultural earnings, Wages, self-employment earnings, taxation of real estate capital incomes, income from securities, taxation of other incomes and incomes, tariff structure of income tax, its assessment, collection 27 Corporate tax, taxpayers, determination of base, tax assessment and collection, taxes on wealth, real estate tax, inheritance and gift tax, motor vehicle tax 28 Expenditure Taxes, Value Added Tax, Special Consumption Tax, Banking and Insurance Transactions Tax, Stamp Duty, Charge Contribution of Learning Outcomes to Programme Outcomes P1P2P3P4P5P6P7P8 All 55555555 C1 55555555 C2 55555555 C3 44444444 C4 44444444 C5 44444444 C6 33333333 C7 55555555 C8 55555555 C9 55555555 C10 55555555 bbb
