Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY541 - Basic Concepts and Principles in Tax Law	I. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	PROF. DR. MUSTAFA ERKAN ÜYÜMEZ
Mode of Delivery	The mode of delivery of this course is Face to face
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	There is no recommended optional programme component for this course.
Recommended Resources	Kızılot, Ş ve diğerleri. (2008). Vergi Hukuku, Yaklaşım Yayıncılık, Ankara.
Work Placement	N/A
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		The emergence and the development of tax law and the relations of tax law with other law branches.
Week - 2		Sub branches of tax law.
Week - 3		Legal sources of tax law.
Week - 4		The application of tax law.
Week - 5		Coming into effect of tax law.
Week - 6		Interpretation in tax law.
Week - 7		Taxation power.
Week - 8		Tax liability and area of responsibility.
Week - 9		Legal capacity in tax law.
Week - 10		Representative authority in tax law.
Week - 11		Obligations of taxpayer.
Week - 12		Taxpayer's rights.
Week - 13		Tax administration.
Week - 14		Tax investigation.

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Assessment Method and Passing Requirements
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