Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH205 - ACCOUNTING AND TAX PRACTICES

Code: MUH205

Course Title: TAX LAW

Theoretical+Practice: 3+0

ECTS: 3

Year/Semester of Study

2 / Fall Semester

Level of Course

Short Cycle Degree Programme

Type of Course

Compulsory

Department

ACCOUNTING AND TAX PRACTICES

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

BURHANETTİN DURAN (bduran@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

To apply vocational knowledge by following tax legislations

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can learn and apply basic tax concepts	PO-5 Follow the regulations related to the profession and have the fundamental notion of law.	Examination
LO-2	Can be items with qualifications of the public and private sectors.	PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.	Examination
LO-3	Can be conscious of professional principles.	PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Applyig tax laws by means of teaching basic tax law terms which will help follow tax legislation necessary for this field.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	The place and subject of tax law in the legal system	Lectures / Questions - Answers
2	Sources of Tax Law	Lectures / Questions - Answers
3	Application of tax laws in terms of place, time and meaning	Lectures / Questions - Answers
4	Basic concepts of taxation and taxation procedures, subject, creditor, payer	Lectures / Questions - Answers
5	Basic concepts of taxation and taxation procedures, tax responsible, tax-generating event, exemption exemption	Lectures / Questions - Answers
6	Basic concepts of taxation and taxation procedures, tax base, tariff, notification, accrual, collection,	Lectures / Questions - Answers
7	Basic concepts of taxation and taxation procedures, reasons ending tax debt	Lectures / Questions - Answers
8	mid-term exam
9	Periods and calculation in Tax Law	Lectures / Questions - Answers
10	Tax offenses, misdemeanors and penalties	Lectures / Questions - Answers
11	Tax offenses, misdemeanors and penalties	Lectures / Questions - Answers
12	Tax penalties expire	Lectures / Questions - Answers
13	Tax administration and duties	Lectures / Questions - Answers
14	Tax disputes, administrative and judicial settlement of tax disputes	Lectures / Questions - Answers
15	Tax disputes, administrative and judicial settlement of tax disputes	Lectures / Questions - Answers
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Pehlivan, O. (2022). Vergi Hukuku Genel Hükümler ve Türk Vergi Sistemi, Bursa: Ekin Yayınevi.
Required Course instruments and materials
Book

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	1	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	1	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	2	8	16
b) Search in internet/Library			0
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	3	3	9
mid-term exam	1	1	1
Own study for final exam	7	3	21
final exam	1	1	1
			0
			0
Total work load;			90