1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. ÇAL VOCATIONAL SCHOOL
  3. ACCOUNTING AND TAX DEPARTMENT
  4. 517 ACCOUNTING AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 206TAX LAW - II3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective The aim of this course, the tax debt, crime and punishment and what should be done to develop an understanding of those conditions and be able to use the student's knowledge of these matters
Course Content The Basic Concepts of Tax Law, Principles and Institutions of Tax Law, Tax Administration, Sources of Tax Law, Tax Penalty, Tax Controversies.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn the reasons for the termination of the tax debt and compares
2Students grasp the ways of solution to define and analyze the variance of the Tax
3Students will define the general rules of tax crimes and penalties
4Students will explain the legal process concerning the collection of tax receivables
5Students will explain them in the protection of tax receivables

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11616
Final examination12020
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 206 TAX LAW - II 3 + 0 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. MEHMET ÖZGÜN mehmetozgun@pau.edu.tr ÇAMYO B0005 %60
Goals The aim of this course, the tax debt, crime and punishment and what should be done to develop an understanding of those conditions and be able to use the student's knowledge of these matters
Content The Basic Concepts of Tax Law, Principles and Institutions of Tax Law, Tax Administration, Sources of Tax Law, Tax Penalty, Tax Controversies.
Topics
WeeksTopics
1 Control Methods
2 Tax Misdemeanor and Offenses
3 Tax Misdemeanor and the Penalties Applied to Them
4 Tax Crimes and Punishments Applied to Them
5 Merger, Recurrence and Participation
6 Reasons Preventing Tax Penalties
7 Reasons Ending Punishment
8 Tax Dispute Resolution (Administrative Ways)
9 Tax Dispute Resolution (Judicial Remedies)
10 Collection Methods of Public Receivables (Law No. 6183)
11 Delay Increase and Default Interest
12 Facilities Provided to Taxpayers
13 Methods of Protection of Public Receivables (General Methods)
14 Methods of Protection of Public Receivables (Special Methods)
Materials
Materials are not specified.
Resources
ResourcesResources Language
Mehmet Tosuner, Zeynep Arıkan (2010), Vergi Usul Hukuku, İzmirTürkçe
Nurettin Bilici, (2010), Vergi Hukuku, Seçkin Yayıncılık, AnkaraTürkçe
Mehmet Tosuner, Zeynep Arıkan (2011), Vergi Usul Hukuku, İzmirTürkçe
Nurettin Bilici, (2012), Vergi Hukuku, Seçkin Yayıncılık, AnkaraTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Midterm Exam40Midterm Exam
Final Exam60Final Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes