Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
5HUK305Law of Taxation2+0+02318.08.2026
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course Ensuring the understanding of the importance of tax law; learning the basic principles of the Turkish tax system at a level to be able to analyse; gaining knowledge about tax procedural law, tax sanction law and tax dispute resolution methods at a level to dominate the general functioning.
Course Content In tax law courses; basic concepts of tax law are discussed, basic principles and interpretation rules related to tax are given. The course also introduces the actors in the Turkish Tax System and provides theoretical and practical information about the functioning of the tax system / tax dispute resolution methods.
Course Methods and Techniques Each lecture begins with the lecturer introducing the lecture topic of that day. The course is taught in an interactive way. Methods such as lecture, question-answer, case study, discussion of research findings are applied together.
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers None
Assistants Research Assist. Muhammed Talha ŞEN mtalha.sen@hku.edu.tr
Work Placement(s) No

Recommended or Required Reading
Resources Abdurrahman AKDOĞAN, Vergi Hukuku ve Türk Vergi Sistemi, 10.Bası, Gazi Yayınevi, Ankara, Ekim 2011.
Course Notes 70% attendance is compulsory.

Course Category
Social Sciences %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
Mid-terms 1 30 30
Final examination 1 30 30
Total Work Load   Number of ECTS Credits 3 90

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To make legal proceedings
2 To make tax debt and penalty transactions
3 Conducting tax audits

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Basic concepts of law
2 The place of tax law in the legal system
3 Sources of tax law
4 Application of tax laws in terms of place, time and meaning

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
All 4 5 3 4 5 3 4 5 3 4 5 1
C1 5 3 5 4 3 5 4 3 4 4 5 1
C2 3 5 4 3 5 4 3 5 4 3 5 1
C3 4 5 3 4 5 3 4 5 3 4 5 1

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