I.GENERAL INFORMATION

Faculty Member : Assist.Prof. Dr. Ferhat SAYIM

ECTS Credit:

e-mail: f_sayim@hotmail.com Web: www.ferhatsayim.net

II. COURSE INFORMATION

Course Description :

In this course, we will describe the taxation as a most important species of government income. In this approach we will study the rules of taxation in Turkey on Turkish Tax Law. Exam format will be the same as before (especially multiple choice, short answers and essays).

Students should make comment during the course and prepare an asignment in related subject.

Main subject is basis of Turkish Taxation Law. This course studies and analyses especially the tax species for economic area and the influence on current subject of Turkish Economy

The course begins with an assesment of exploring the tax eviroment and continue. The methodoly of this course “Verbal Expression” , sometimes with power point presantation. Furthermore argue with exercises about current Turkish Economic and Taxation Problems.

(Required) Sadık KIRBAŞ, Vergi Hukuku Temel Kavramlar, İlkeler ve Kurumlar, Siyasal Kitabevi, Ankara

Mualla ÖNCEL, Ahmet KUMRULU, Nami ÇAĞAN, Vergi Hukuku

Mualla ÖNCEL, Ahmet KUMRULU, Nami ÇAĞAN, Vergi Hukuku

Grading Information and Creteria :

Mid-term: %40, Final Examination: %60.

Course Outline :

1.Week The meaning and subject of Turkish Taxation Law

2.Week The branch and sources of Turkish Taxation Law

3.Week Practice on Taxation Laws

4.Week The actors in taxation.

5.Week The tax exemption, the tax exception, the tax relief

6.Week The tax assessment

7.Week The tax tariffs

8.Week Midterm

9.Week The tax base, the tax notification, the tax realization

10.Week The removed of the tax debt

11.Week The deadlines in the taxation law

12.Week The tax refund organization

13.Week The tax crime and punishment,

14.Week The tax disagreements and tax judgment

Attention : Participation obligatory min. %70