COURSE UNIT TITLE

: SOLUTIONS OF TAX DISPUTES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7002 SOLUTIONS OF TAX DISPUTES COMPULSORY 3 0 0 10

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

Arrangements for the collection of public receivables through foreclosure foreclosure foreclosure law through the theoretical framework of the regulations regarding the collection of information to assess the skills students gain

Learning Outcomes of the Course Unit

1   Determine the scope and functions of tax disputes
2   Explain the historical process of the development of the Turkish tax jurisdiction
3   Under the administrative tax dispute and judicial stage, to evaluate the processes
4   Scrutinize the judgment of the tax issues that arise in relation to the functioning of the system
5   Under the administrative and judicial tax disputes can be solved efficiently bring recommendations

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General Information on Tax Disputes and Tax Jurisdiction
2 Scope and Principles of Tax Disputes
3 Place in the Judicial System General Tax Judiciary
4 Several Western countries Tax Justice Systems
5 History and Function of the Turkish Tax Judiciary
6 Tax Disputes Administrative Level Solution
7 Tax Disputes Settlement Authority, Scope and Application
8 Tax Disputes Correcting mistakes, regret, Breeding and Sale of Fines
9 Under Judicial Resolution of Tax Disputes
10 Converting the case of Tax Disputes
11 Tax Jurisdiction Proof and Evidence
12 Go ahead and Ret Tax Cases
13 Opening the Tax Case Results
14 Conclusion of Tax Cases and Recommendations

Recomended or Required Reading

Main source:
1. Mehmet Tosuner, Zeynep Arıkan, Vergi Uyuşmazlıklarının Idari Aşamada Çözümü ve Türk Vergi Yargısı, Kanyılmaz Matbaacılık, Izmir, 2012.
2. Metin TAŞ, Vergi Yargısı, Ekin Yayınları, Bursa, 2005.
3. Mehmet YAŞIN, Türk Vergi Yargısı Ve Vergisel Uyuşmazlıkların Dava Yoluyla Çözümü, 2006
Helpful resources:
1. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2013.
2. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Kanyılmaz Matbaacılık, Izmir, 2013.
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 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


*** 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: 0.232.4210260, E-posta: zeynep.arikan@deu.edu.tr

Office Hours

Monday, 15:00 - 17:00; Tuesday, 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 30 30
Preparation for final exam 1 40 40
Preparing assignments 1 30 30
Preparing presentations 1 20 20
Final 1 20 20
Midterm 1 20 20
TOTAL WORKLOAD (hours) 244

Contribution of Learning Outcomes to Programme Outcomes

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