Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY545 - Basic Principles of Tax Law	I. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	DOÇ. DR. MELTEM İRTEŞ GÜLŞEN
Mode of Delivery	Face to face
Place of Delivery
Used Educational Platforms
Prerequisites	There are no prerequisites for this course or equivalent conditions.
Courses Recomended	There are no prerequisites for this course or equivalent conditions.
Recommended Resources
Work Placement	None
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Definition and Content of Tax System
Week - 2		Definition and Scope of Tax Law
Week - 3		Sources of Tax Law and Constitutional Principles of Taxation
Week - 4		Application of Tax Laws in terms of Place, Time and Meaning
Week - 5		Taxation Authority
Week - 6		Parties in the Taxation Relationship: Tax Administration, Taxpayer and Responsible
Week - 7		Taxpayer's Rights and Duties
Week - 8		Taxation Process; The Event Generating the Tax, Tax Assessment, Notification, Accrual, Collection of Tax
Week - 9		Tax Administration's Inspection of Taxpayers and Time Limits in Tax Law
Week - 10		Termination of Tax Debt and Reasons
Week - 11		Tax Crimes and Penalties
Week - 12		Administrative Resolution of Tax Disputes
Week - 13		Tax Judiciary; Application Procedures to Judicial Decisions; Appeal and Appeal
Week - 14		Security Measures for Tax and Public Receivables

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Assessment Method and Passing Requirements
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