Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
5HUK 313Tax Law I2+0+02313.10.2026
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program Law
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim is to provide information regarding the current tax and taxation system in our country.
Course Content The basic concepts related to Tax Law include the constitutional and legal basis of tax, the ways in which tax laws are applied, liability issues in tax law.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. Barış BAHÇECİ
Assistants Research Assist. Özge KAPLAN
Work Placement(s) No

Recommended or Required Reading
Resources Öncel, Mualla / Kumrulu, Ahmet / Çağan, Nami / Göker, Cenker, Vergi Hukuku, 35. Baskı, Turhan Kitabevi, Ankara, 2025

Course Category
Social Sciences %100
Field %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 2 30
Hours for off-the-c.r.stud 15 2 30
Assignments 15 2 30
Presentation 1 2 2
Final examination 1 2 2
Total Work Load   Number of ECTS Credits 3 94

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explain the fundamental concepts, sources and principles of taw law.
2 Identify the taxation process and the stages of taxation.
3 Explain the rights and obligations of taxpayers and tax responsible persons.
4 Analyze the emergence and termination of tax xlaims and the rules of limitation periods.
5 Evaluate tax errors, tax penalties and the fundamental methods of resolving tax disputes.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Introduction to Tax Law and Basic Concepts
2 Sources of Tax Law
3 The Place of Tax Law in the Legal System
4 Interpretation and Application of Tax Law
5 Application of Tax Laws in Terms of Time and Place
6 Subject of Taxation, Taxpayer and Tax Responsible Person
7 Taxation Process and Taxation Procedures
8 MIDTERM EXAMINATION
9 Emergence and Extinction of Tax Claims
10 Payment and Offset of Tax Debts
11 Limitation Periods in Tax Law
12 Tax Errors and Their Correction
13 Introduction to Tax Auditing and Tax Examination
14 Tax Offenses, Penalties and Taxpayer Rights
15 FINAL EXAMINATION

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
All 4 5 4 5 4 5 4 5 4 5
C1 4 5 4 5 4 5 4 4 5 4
C2 5 4 5 4 5 4 5 5 5 4
C3 5 4 4 5 4 5 4 5 4 5
C4 4 4 4 5 4 5 4 5 5 5
C5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant