COURSE UNIT TITLE

: CONSTITUTIONAL FRAMEWORK OF TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6113 CONSTITUTIONAL FRAMEWORK OF TAX LAW ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Public Finance

Course Objective

Tax theoretical development and the development of the constitutional powers of
taxation in the development process, and after giving the login information on the use
of present-day Turkish Constitution will provide a comparison of tax-related
regulations and tax legislation, regulations and practices in other countries within
the framework of the constitutional arrangements assess the knowledge, skills equip
students.

Learning Outcomes of the Course Unit

1   Tax theoretical and providing necessary information on the process of constitutional development
2   To explain the relationship between the development process of the development of constitutional law and tax
3   To explain the relationship between the development process of the development of constitutional law and tax
4   Criticizing the current tax system by introducing constitutional principles
5   Theoretical proposals and to propose constitutional principles necessary for an appropriate tax system

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Tax Theoretical Development
2 The Historical Development of Tax
3 Tax Purposes
4 Constitutional Rights - Tax Relations
5 taxpayer Rights
6 tax Paper
7 taxation Authority
8 Constitutional Development in the Process of Development of the principles relating to tax
9 Tax Law on the Constitutional Principles
10 Level not included in the Constitution, the Constitutional Principles of Tax Law
11 States within the framework of the Federal Constitutional Principles of Taxation
12 States within the framework of a unitary constitutional principles of taxation
13 Impact Assessment and Discussion of the Constitutional Court and Court Decisions
14 Contrary to the principles of constitutional Turkish Tax System Tax Regulation and Applications

Recomended or Required Reading

Main source:
1. Salih TURHAN, Vergi Teorisi ve Politikası, Der Yayınları, 1987.
2. Isa SAĞBAŞ, Vergi Teorisi, Ece Matbaası, 2007.
3. G. SChmölders, Genel Vergi Teorisi, Istanbul Üniversitesi Yayını, 1976.
4. Nami Çağan, Vergilendirme Yetkisi, Istanbul, 1982.
5. Kemal Gözler, Türk Anayasa Hukuku, Ekin Kitabevi, Bursa, 1999.
6. Erdoğan Teziç, Anayasa Hukuku, Beta Yayınevi, Istanbul, 2009.
Helpful resources:
1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2012.
2. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2011.
3. Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Vergi Hukuku, Turhan Kitabevi, 2008.
References:
Other course materials: Contact other books, articles, reports, judicial decisions and
so on. resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical
applications

Assessment Methods

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.232.4210285, E-posta: mehmet.tosuner@deu.edu.tr

Office Hours

Wednesday, 15:00 17:00; Thursday, 15:00 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 15 15
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 135

Contribution of Learning Outcomes to Programme Outcomes

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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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