Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
6HUK 314Tax Law II2+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 Dec examines the relations, rights and obligations between the state and the taxpayer in the process from the imposition of the tax in the Turkish Tax system to its collection within the framework of constitutional principles. In addition, it aims to provide the ability to apply legislation to concrete events by teaching administrative and judicial ways of resolving legal disputes arising during the taxation stages.
Course Content Subject and sources of the Turkish Tax System, Basic concepts of taxation, Types of tax liability and liability, The origin of tax receivables and the taxation process: The event that gave rise to the tax; Levying, notification, accrual, collection, Cancellation of tax receivables: Payment, statute of limitations, abandonment, correction of tax errors, reconciliation, judicial decision, amnesty, Valuation, Tax audit, Tax penalties and tax disputes, Income Tax I, Income Tax II, Corporate Tax, Value Added Tax, Other Taxes. payed tax, tax liability, tax liability, Corporate income tax, Corporate income tax, Corporate income tax, Corporate income tax, Corporate income tax, Corporate income tax, corporate income tax, corporate income tax, corporate income tax, corporate income tax, corporate income tax, corporate income tax, corporate income tax, corporate income tax, Corporate income tax, Corporate income tax.
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 ve GÖKER, Cenker (2025). Vergi Hukuku, (35. Baskı), Ankara: Turhan Kitabevi.

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 3 45
Hours for off-the-c.r.stud 15 3 45
Mid-terms 1 3 3
Final examination 1 3 3
Total Work Load   Number of ECTS Credits 3 96

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To be able to explain the constitutional principles in the Turkish tax system, the stages of the taxation process (levy, notification, accrual, collection) and the basic concepts of tax law.
2 The basic types of taxes levied on income, wealth and expenditure (Income Tax, Corporate Tax, VAT, etc.) to be able to apply the legal conditions, exemptions and exceptions to concrete events.
3 Explain the types and methods of tax auditing.
4 Analyze tax offenses and penalties within the framework of relevant legislation.
5 Evaluate the powers of the tax administration adn the legal rights of taxpayers.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 The subject matter and sources of the Turkish Tax System.
2 Basic Concepts in the Turkish Tax System, Tax Liability
3 Purpose and scope of tax auditing
4 Tax inspection and information-Gathering methods
5 Tax errors and their correction
6 Tax offenses and tax penalties
7 Tax loss and tax irregularities
8 MIDTERM EXAMINATION
9 Reduction of tax penalties and tax settlement
10 Administrative remedies for tax disputes
11 Administrative remedies for tax disputes
12 Tax litigation and tax lawsuits
13 Tax collection, payment and compulsory collection
14 Limitation periods and taxpayer rights in tax law
15 FINAL EXAMINATION

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

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