Course Credit
ECTS Credit
Course Type
Instructional Language
Programs that can take the course
This course aims to provide students with comprehensive knowledge in the field of tax procedure law. It covers a wide range of topics, starting with the applicability of the Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK), and basic concepts such as tax offenses, crimes, and penalties. The course also examines administrative solutions for tax disputes and tax litigation law. Legal regulations regarding tax crimes and penalties, methods of resolving tax disputes, and procedures and principles in the tax litigation process are discussed.
Textbook and / or References
"Mualla Öncel - Ahmet Kumrulu - Nami Çağan - Cenker Göker, Vergi Hukuku, Turhan, 33. Baskı, 2024.
Yusuf Karakoç, Genel Vergi Hukuku, Yetkin, 3. Baskı, 2024.
Nihal Saban, Vergi Hukuku, Beta, 13. Baskı, 2024.
Adnan Gerçek - Doğan Şenyüz - Mehmet Yüce, Vergi Hukuku, Ekin, 15. Baskı, 2024."
This course aims to provide students with comprehensive knowledge on tax procedure law, covering the Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK), tax offenses, penalties, administrative solutions for tax disputes, and tax litigation law. The course teaches students the legal regulations concerning tax crimes and penalties, administrative procedures for resolving tax disputes, and the processes of tax litigation. This is intended to contribute to their professional practice in the field of tax law.
1. Explains the scope, purpose, and applicability of Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK).
2. Defines tax offenses and discusses the legal regulations related to these offenses.
3. Analyzes the fundamental legal rules, types of penalties, and application processes for tax crimes and penalties.
4. Evaluates practical issues encountered in the application of tax crimes and penalties.
5. Defines administrative solutions for tax disputes, administrative appeals, and correction procedures.
6. Explains the basic principles of tax litigation law and the procedures in tax cases.
7. Analyzes procedural issues encountered in the tax litigation process and solutions to these issues.
8. Applies practical knowledge related to tax litigation law and the resolution of tax disputes.
Week 1: Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK)
Week 2: Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK)
Week 3: Tax Offenses
Week 4: Tax Crimes and Penalties
Week 5: Tax Crimes and Penalties
Week 6: Tax Crimes and Penalties
Week 7: Administrative Solutions in Tax Disputes
Week 8: Administrative Solutions in Tax Disputes
Week 9: Administrative Solutions in Tax Disputes
Week 10: Tax Litigation Law
Week 11: Tax Litigation Law
Week 12: Tax Litigation Law
Tentative Assesment Methods
• Midterm 40 %
• Final 60 %
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