Graduate Education Institute · Public Law · Master
ECTS: 7.5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Arş. Gör. Muhammed Süheyl KARAKAYA
Course Objective
Information is given about the tax law, which deals with the resolution of the disputes in the field of tax law in the judicial area. The aim is to clarify the students about the procedure followed in case of tax disputes.
Course Content
History of tax jurisdiction, functions, types of proceedings, time of filing, types of disputes, duty and authority.
Required Resources
Vergi Anlaşmazlıklarının / Uyuşmazlıklarının Çözüm Yolları, Yusuf Karakoç, 2015
Recommended Resources
Vergi Uyuşmazlıklarının Çözümü, Billur Yaltı, Beta
Course Learning Outcomes
- The reasons of tax disputes are learned.
- The principles governing tax proceedings are listed.
- Distinguish the types of cases in the administrative judiciary.
Core Area Distribution
(38) Law%100
Teaching Methods
ExpressionQuestion-Answer
Assessment & Evaluation
HomeworkTesting (Essay / Tests: True-Falls, multiple-choice, short answer, matching)
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 16 | 9 | 144 |
| Midterm | 0 | 0 | 0 |
| Quiz | 0 | 0 | 0 |
| Assignment | 1 | 10 | 10 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 1 | 1 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Causes of tax disputes | The relevant sections in the source books will be read. |
| 2 | Historical development of tax disputes | The relevant sections in the source books will be read. |
| 3 | Principles of tax judiciary | The relevant sections in the source books will be read. |
| 4 | Types of lawsuits in administrative jurisdiction | The relevant sections in the source books will be read. |
| 5 | The concepts of duty and authority in the trial | The relevant sections in the source books will be read. |
| 6 | Combining and separating cases | The relevant sections in the source books will be read. |
| 7 | Tax case opening times | The relevant sections in the source books will be read. |
| 8 | Midterm | Midterm |
| 9 | Tax case petition | The relevant sections in the source books will be read. |
| 10 | Initial review and notification | The relevant sections in the source books will be read. |
| 11 | Trial in trial | The relevant sections in the source books will be read. |
| 12 | Trial in trial | The relevant sections in the source books will be read. |
| 13 | Expertise and reconnaissance institutions | The relevant sections in the source books will be read. |
| 14 | Legal avenues | The relevant sections in the source books will be read. |
| 15 | Legal avenues | The relevant sections in the source books will be read. |
| 16 | Final Exam | Final Exam |