HUK310

School of Law \ Law

2

3

Compulsory

Turkish

-

Law

This course teaches students the fundamental concepts and principles of tax law. Within the framework of legal methodology, topics such as the application of tax laws, the constitutional framework of taxation authority, tax obligations, and legal certainty are examined in detail. Additionally, students learn about the current practices of tax law and develop critical thinking skills in this field.

Mualla Oncel-Ahmet Kumrulu-Nami Cagan, Vergi Hukuku, Turhan Kitapevi
Yusuf Karakoc, Genel Vergi Hukuku, Yetkin Yayinevi
Nihal Saban, Vergi Hukuku, Beta Yayinevi
Billur Yalti-Selçuk Özgenç, Vergi Hukuku Pratik Çalışma El Kitabı, Beta Yayinevi
Adnan Gercek, Dogan Senyuz, Mehmet Yuce, Vergi Hukuku, Ekin Yayinevi
Kamil Mutluer, Vergi Hukuku Genel Ve Ozel Hukumler, Turhan Kitabevi
Metin Tas-Sukru Kizilot, Vergi Hukuku Ve Turk Vergi Sistemi, Yaklasim Yayinevi

The aim of this course is to provide students with basic knowledge and concepts of tax law. The course will thoroughly examine the fundamental principles, concepts, and legal structure of tax law within the framework of legal methodology. Students will understand key topics such as the application of tax laws, taxation authority, tax obligations, and constitutional financial duties, and will be able to apply this knowledge across various areas of tax law. Additionally, students are expected to develop practical skills and critical reading abilities. The course aims to raise awareness of both the theoretical foundations of tax law and its practical applications.

1. Masters the fundamental concepts in tax law.
2. Defines the constitutional framework of taxation authority.
3. Explains the principles of the application of tax laws in terms of place and time.
4. Compares tax obligations and the legal security principle of tax laws.
5. Identifies the parties involved in the taxation process.
6. Differentiates the various stages of the taxation process.
7. Applies legal practices within the legal system regarding the application of tax laws.
8. Critically examines and evaluates judicial decisions related to tax law.

Week 1: Introduction to Tax Law
Week 2: Basic Concepts of Taxes
Week 3: Constitutional Framework of Taxation Authority-I (General Framework of Taxation Authority-Tax Obligation-Constitutional Financial Obligations)
Week 4: Constitutional Framework of Taxation Authority-II (Constitutional Principles Limiting Taxation Authority-Principle of Legality of Taxes)
Week 5: Constitutional Framework of Taxation Authority-III (Taxation Authority-Equality Principle/ Taxation Authority-Legal Security and Clarity Principle/ Equality/ Financial Capacity Principle)
Week 6: Application of Tax Laws (Types of Laws in Tax Law-Application of Tax Laws in Terms of Place and Time)
Week 7: Application of Tax Laws (Application in Terms of Meaning)
Week 8: Parties Involved in Taxation
Week 9: Taxation Process (Assessment Process-I)
Week 10: Assessment Process-II
Week 11: Notification-Accrual
Week 12: Preparatory Procedures for Assessment (Search-Examination-Inspection-Information Collection)

• Midterm 40 %
• Final 60 %