COURSE UNIT TITLE

: TAX PROCEDURE CODE

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 3007 TAX PROCEDURE CODE COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Public Finance
Public Finance

Course Objective

To get legal, theoretical and practical informations related to tax applications by drawing a general framework of the existing legal structure arranging the Turkish tax system, explain the concepts related to taxation, give the necessary informations about obligatory duties and tax liabilities in terms of administration and taxpayer and by introducing taxation regime under the Turkish Tax System on the basis of the basic information about taxation.

Learning Outcomes of the Course Unit

1   To explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction.
2   To make the distinction between adjective tax law and substantive tax law.
3   To align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law.
4   To express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation.
5   To interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes.
6   To align new proposals with expaining tax application results.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basis of Tax Law (Definition, Scope, Relations with Other Branches of Law, Branches, Resources)
2 Taxation Power, Implementation and Interpretation of Tax Laws
3 Parties in Taxation (Tax Beneficiary, Tax Debtor, Competence and Representation in Tax Law, Responsibility)
4 Time Periods in Taxation
5 Determination of Tax Claim (Assessment, Notification)
6 Determination of Tax Claim (Accrual)
7 Determination of Tax Claim (Abolition of Tax Claim)
8 Mid-term Exam
9 Mid-term Exam
10 Correction of Tax Errors, Ways of Supervising Taxpayers (Inspection, Verification, Search, Information Gathering)
11 Valuation, Depreciation and Inflation Adjustment
12 Penalty of Tax Loss
13 Irregularity Fines, Tax Evasion Penalty
14 Circumstances that Increase and Eliminate Penalties

Recomended or Required Reading

Main Reference: Mehmet TOSUNER ve Zeynep ARIKAN, Vergi Usul Hukuku, Izmir, 2012.
Supplementary Reference: Beyanname Düzenleme Kılavuzu 2013, Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

mehmet.tosuner@deu.edu.tr

Office Hours

Tuesday: 13:00-14:00 PM Room No: 502

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 4 48
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 116

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.211
LO.3111
LO.4111
LO.51111
LO.611111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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