Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MLY633 - Taxation Issues in Constitutional Court Decisions	I. SEMESTER	3 +0	7.5

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	DOÇ. DR. MELTEM İRTEŞ GÜLŞEN
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	Gerek, Ş ve A. R. Aydın. (2005). Anayasa Yargısı ve Vergi Hukuku, Seçkin Yayıncılık, Ankara.
Work Placement	N/A
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		The relations of tax law with constitutional law
Week - 2		Taxing authority and tax duty
Week - 3		The principle of equality
Week - 4		The legality principle of taxes
Week - 5		Taxing authority of the council of ministers
Week - 6		Taxing authority of Ministry of Finance
Week - 7		The principle of the state of law and taxation
Week - 8		Principle of social state and taxation
Week - 9		Tax penalties in decisions of Constitutional Court
Week - 10		Tax enforcement procedures in decisions of Constitutional Court
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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