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| MLY4003 | FISCAL JUDGEMENT | 3+0+0 | ECTS:7 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Cemil RAKICI | | Co-Lecturer | Dr. Öğr. Üyesi Muhammet AKTUĞ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims to improve students' knowledges about analysis of tax conflicts with governmental and judicial remedy. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Cognize the features of tax disputes, governmental and judicial remedy of tax conflicts. | 1,2 | 1, | | LO - 2 : | Prepare a tax-court case bill. | 1,2 | 1, | | LO - 3 : | Evaluate tax cases. | 1,2 | 1, | | LO - 4 : | Introduce solutions that minimize to tax conflicts. | 4 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Characteristics of tax disputes; administrative solution to tax disputes: comparison of administrative and legal solutions, correction of tax errors, reconciliation; legal solutions; tax law and the turkish legal system; structure, functions and principles of tax law; resolution procedures in courts: status of tax cases, parties in tax disputes, jurisdiction, hearing of tax case, burden of proof and evidence. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | The concept of tax conflict | | | Week 2 | Activity and elements of tax administration | | | Week 3 | Tax collection process | | | Week 4 | Tax penalty | | | Week 5 | Tax failure and adjusting | | | Week 6 | Agreement | | | Week 7 | Juridical solutions of tax conflict | | | Week 8 | Juridical branches, Principles of jurisdiction | | | Week 9 | Mid-term exam | | | Week 10 | The topic of tax case | | | Week 11 | Parts of tax case | | | Week 12 | Tax juridical bodies | | | Week 13 | Proof in tax cases | | | Week 14 | Decisions in tax cases | | | Week 15 | Results of tax cases, Law ways in tax jurisdiction | | | Week 16 | End-of-term exam | | | |
| 1 | Bayraklı. H. H., 2020; Vergi Uyuşmazlıkları ve Çözüm Yolları, Afyonkarahisar. | | | |
| 1 | Kızılot, Ş. , Kızılot, Z., 2008; Vergi İhtilafları ve Çözüm Yolları, Yaklaşım Yayınları, Ankara. | | | 2 | Tosuner, M. , 2003; Vergi Uyuşmazlıklarının İdari ve Yargısal Çözümü. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | | 50 | | End-of-term exam | 16 | | | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 14 | 56 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 4 | 8 | 32 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 4 | 7 | 28 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 5 | 1 | 5 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 179 |
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