PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 205	TAX LAW - I	3 + 0	3rd Semester	6

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Compulsory
Course Objective	Tax law that will contribute to the understanding of national and international level to provide information has been given to student.
Course Content	In this course, which taxes are applied in Turkey,how these taxes are applied,which obligations and responsibilities brought by these applications to the tax administration and taxpayers,sanctions for taxpayer's failure to comply the rules will be discussed such topics as applied.will be discussed
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Students learn the general concepts, and explains to taxation
2	Students, about the interpretation of tax law defines the basic concepts and an analysis
3	Students grasp the issue of taxation procedures, make comments and analysis
4	Students learn what is going on taxpayer tasks and duties of taxpayers learn to match up with and explain what is done by means of inspection
5	Students understand the times in tax law, learn the calculation of the periods and durations longer comprehend

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12	PO 13	PO 14
LO 001	1	3	3	1		5								2
LO 002	3	3	2	1		4							1	2
LO 003	3	4	5	1		5						2	2	3
LO 004	3	4	5			5	2					2	2	2
LO 005	2	4	5			4						1	1	1
Sub Total	12	18	20	3		23	2					5	6	10
Contribution	2	4	4	1	0	5	0	0	0	0	0	1	1	2

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	3	42
Assignments	1	13	13
Mid-terms	1	28	28
Final examination	1	31	31
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	2	İBRAHİM ORGAN

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 205	TAX LAW - I	3 + 0	2	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. İBRAHİM ORGAN	iorgan@pau.edu.tr		İİBF C0104	%

Goals		Tax law that will contribute to the understanding of national and international level to provide information has been given to student.
Content		In this course, which taxes are applied in Turkey,how these taxes are applied,which obligations and responsibilities brought by these applications to the tax administration and taxpayers,sanctions for taxpayer's failure to comply the rules will be discussed such topics as applied.will be discussed

Topics

Weeks	Topics
1	Definition of tax law, tax law and other branches relations
2	Taxation authority and the interpretation and application of tax laws
3	Responsibility for the parties involved in taxation and taxation
4	Calculation of taxation and the extension of deadlines
5	Taxable event and the determination of base value
6	Types of tax imposition and imposed
7	Tax notification and assessment
8	Elimination of the tax receivable: Payment of Taxes, Prescription
9	Midterm
10	Tax would eliminate the other cases
11	The content and types of Tax Errors
12	Demand for discovery and correction of tax errors
13	The scope of the correction
14	Inspection of the obliged paths

Materials

Materials are not specified.

Resources

Resources	Resources Language
Mehmet Tosuner, Zeynep Arıkan (2010), Vergi Usul Hukuku, İzmir	Türkçe
Nurettin Bilici, (2010), Vergi Hukuku, Seçkin Yayıncılık, Ankara	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Midterm Exam	40	Midterm Exam
Final Exam	60	Final Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student