KIUS
English


LAW (TURKISH) PROGRAMME
COURSE DESCRIPTION
Name of the Course Unit Code Year Semester In-Class Hours (T+P) Credit ECTS Credit
TAX LAW II HUK310 3 6 3+0 3.0 3.0


General Information
Language of Instruction Turkish
Level of the Course Unit Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of the Course Compulsory
Mode of Delivery of the Course Unit Face-to-face
Work Placement(s) Requirement for the Course Unit Yes
Coordinator of the Course Unit
Instructor(s) of the Course Unit Prof. Dr. ELİF SONSUZOĞLU
Assistant(s) of the Course Unit

Prerequisites and/or co-requisities of the course unit
CATEGORY OF THE COURSE UNIT
Category of the Course Unit Degree of Contribution (%)
Fundamental Course in the field % 100
Course providing specialised skills to the main field -
Course providing supportive skills to the main field -
Course providing humanistic, communication and management skills -
Course providing transferable skills -

Objectives and Contents
Objectives of the Course Unit It is aimed to teach the concepts, theory and application of tax law, which is part of Public Law and sub-branch of administrative law, to our students.
Contents of the Course Unit This lecture includes the topics the definition of tax law, its relation with other branches of law, resources, taxation, tax sanctions, tax types, tax elimination.
Contribution of the Course Intending to Provide the Professional Education Tax law is an area that concerns both public law and private law. It touches all areas of life. Therefore, tax law will make an important contribution to the development of students. Tax law is an area that society needs in the field of law profession. Therefore, the contribution of tax law to law students is also of great importance in economic terms.

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
1 Identify information about national regulations of Turkish tax law and international laws and regulations.
2 Identify basic principles used in Turkish tax law.
3 Possess knowledge of contemporary topics and problems about tax law.

Learning Activities & Teaching Methods of the Course Unit
Learning Activities & Teaching Methods of the Course Unit

Weekly Course Contents and Study Materials for Preliminary & Further Study
Week Topics (Subjects) Preparatory & Further Activities
1 Turkish Judicial System No file found
2 Sources of the Tax Judiciary No file found
3 Principles Dominating the Tax Jurisdiction No file found
4 History of Tax Judiciary No file found
5 Administrative Solutions (Reconciliation) No file found
6 Administrative Solutions (Criminal Reduction, Error Correction) No file found
7 Midterm No file found
8 Parties to the Tax Judiciary and Initial Review No file found
9 Beginning the Trial of Tax Judiciary and Initial Review No file found
10 Statements, Evidence and Trial in Tax Jurisdiction No file found
11 Proof in Tax Judgment No file found
12 Appeal in Tax Jurisdiction No file found
13 Appeal in Tax Jurisdiction No file found
14 Appeal in Tax Jurisdiction No file found

SOURCE MATERIALS & RECOMMENDED READING
1-Yusuf Karakoç, Tax Trial Law, Yetkin Publishing, 2019

MATERIAL SHARING
Course Notes No file found
Presentations No file found
Homework No file found
Exam Questions & Solutions No file found
Useful Links No file found
Video and Visual Materials No file found
Other No file found
Announcements No file found

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
Theoretical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Dominates the basic principles of law. X
2 Has gained the ability to reason. X
3 Improves reading, comprehension, self and event expression skills. X
4 Uses legal legislation to solve concrete legal problems. X
5 Dominates the legal regulations. X
6 To educate theoretical lawyers to society and state. X
Factual
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 To have knowledge about public and private law and to adopt the basic principles related to these issues. X
2 They are familiar with universal legal norms and international legal criteria. X
3 It follows the jurisprudence and doctrine of the judiciary. X
4 Follows the solutions of comparative law. X
SKILLS
Cognitive
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Define a legal problem. X
2 Determine the legal basis of the solutions to the problem. X
Practical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Utilizes electronic databases and library catalogs. X
2 It follows the decisions of the Supreme Court. X
3 Applies the judicial case-law to the concrete case. X
4 Follows qualified legal meetings and scientific activities. X
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 The individual performs his / her profession individually and in harmony with the team work within the group. X
2 Has the competence to find solutions to the complex legal issues that it may face. X
3 Carries out the legal process diligently at every stage. X
4 Has the ability to organize the employees and the team under his responsibility. X
Learning to Learn
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has the ability to access information and use information sources. X
2 Believes in the necessity of lifelong learning. X
3 It follows developments in the field of law and judicial decisions. X
Communication & Social
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has the ability to communicate effectively verbally and in writing. X
2 Has at least one foreign language to follow and use the information in the field and to communicate with colleagues. X
Occupational and/or Vocational
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Has professional and ethical responsibility. X
2 Participates actively in scientific projects and activities. X
3 The individual is familiar with the universal methods of resolution of legal problems and alternative dispute resolution methods X
4 Has the ability to make judgments and make decisions. X
*Level of Contribution (0-5): Empty-Null (0), 1- Very Low, 2- Low, 3- Medium, 4- High, 5- Very High

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to: 		PROGRAMME LEARNING OUTCOMES
1 Identify information about national regulations of Turkish tax law and international laws and regulations. 1 (2), 5 (3), 7 (2), 11 (3), 14 (3), 18 (3), 28 (4)
2 Identify basic principles used in Turkish tax law. 2 (2), 3 (3), 6 (2), 8 (2), 9 (3), 12 (3), 13 (4), 15 (3), 17 (3), 20 (3), 21 (3), 23 (3), 24 (4), 26 (4), 29 (3)
3 Possess knowledge of contemporary topics and problems about tax law. 4 (3), 16 (3), 19 (3), 22 (3), 25 (3), 27 (3)

Assessment
Assessment & Grading of In-Term Activities Number of
Activities		 Degree of Contribution (%)
Mid-Term Exam 1 % 40
Computer Based Presentation 0 -
Short Exam 0 -
Presentation of Report 0 -
Homework Assessment 0 -
Oral Exam 0 -
Presentation of Thesis 0 -
Presentation of Document 0 -
Expert Assessment 0 -
Board Exam 0 -
Practice Exam 0 -
Year-End Final Exam 1 % 60
Internship Exam 0 -
TOTAL 2 %100
Contribution of In-Term Assessments to Overall Grade 2 %50
Contribution of Final Exam to Overall Grade 1 %50
TOTAL 3 %100


WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites Learning Activities
(# of week)		 Duration
(hours, h)		 Workload (h)
Lecture & In-Class Activities 14 3 42
Preliminary & Further Study 14 2 28
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 1 2 2
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Total Workload for Learning & Teaching Activities - - 72
Workload for Assessment Activities
Type of the Assessment Activites # of Assessment Activities
 Duration
(hours, h)		 Workload (h)
Final Exam 1 1 1
Preparation for the Final Exam 1 2 2
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 1 2 2
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
Total Workload for Assessment Activities - - 6
Total Workload of the Course Unit - - 78
Workload (h) / 25.5 3.1
ECTS Credits allocated for the Course Unit 3.0

EBS : Kıbrıs İlim Üniversitesi Eğitim Öğretim Bilgi Sistemi Kıbrıs İlim Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydın University Education & Training System Cyprus Science University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.