KHK724 - DISPUTE RESOLUTION IN TAX LAW

Course Name Code Semester Theory
(hours/week)		 Application
(hours/week)		 Credit ECTS
DISPUTE RESOLUTION IN TAX LAW KHK724 3rd Semester 3 0 3 7
PrequisitesA tax law course must be taken first.
Course languageTurkish
Course typeElective 
Mode of DeliveryFace-to-Face 
Learning and teaching strategiesLecture
Discussion
Question and Answer
 
Instructor (s)Assist. Prof. Ertugrul Akcaoglu 
Course objectiveThe aim of the course is learning the methods of dispute resolution in the field of taxation. 
Learning outcomes
  1. Students who take this course will learn the fundamental concepts and the applicable provisions of the subject field.
Course ContentAt the end of the course, the students will have theoretical and practical knowledge of;
1. Tax disputes
2. Administrative methods of dispute resolution in tax matters.
3. Judicial methods of dispute resolution in tax matters.
4. Tax lawsuits 
References1. ÖNCEL, Muallâ - KUMRULU, Ahmet - ÇAĞAN, Nami; Vergi Hukuku, Ankara 2013.
2. KARAKOÇ, Yusuf; Genel Vergi Hukuku, Ankara 2012.
3. ÇAĞAN, Nami; Vergi Hukukunda Süreler, Ankara 1975.
4. YÜCE, Mehmet; Türk Vergi Yargısı, Bursa 2012.
5. GENÇ, Yıldıray; Vergi İhtilafları ve Vergi Yargısı İlke ve Esasları, İstanbul 2011.
6. ÃœSTÃœN, Ãœmit Süleyman; Nasıl Bir Vergi Denetimi ve Vergi Yargısı?, Ä°stanbul 2013. 

Course outline weekly

WeeksTopics
Week 1Introduction
Week 2Administrative methods of dispute resolution in tax matters Settlement Error correction
Week 3Administrative methods of dispute resolution in tax matters Penitence and reformation Abatement in tax penalties
Week 4Judicial methods of dispute resolution in tax matters Comparison of judicial dispute resolution methods to administrative methods. The concept of tax proceedings law
Week 5Judicial methods of dispute resolution in tax matters The issue of the independence of tax judiciary Governing principles of tax judiciary
Week 6Judicial methods of dispute resolution in tax matters Functions of tax judiciary Tax judicial bodies
Week 7Tax trial Subject and scope Characteristics
Week 8Tax trial The concept of party of a tax trial Parties, proxy and the third parties in a tax trial
Week 9Midterm exam
Week 10Tax trial Duty of court in a tax trial Authority of court in a tax trial
Week 11Tax trial Petition and initiation of a tax trial Periods in a tax trial Consequences of initiation of a tax trial
Week 12Tax trial Trial process and adjudicating of tax case
Week 13Appellate review Ordinary appellate review Exceptional appellate review Other appellate review methods
Week 14General review of the course topics
Week 15Final exam

Assesment methods

Course activitiesNumberPercentage
Attendance00
Laboratory00
Application00
Field activities00
Specific practical training00
Assignments00
Presentation00
Project00
Seminar00
Midterms250
Final exam150
Total100
Percentage of semester activities contributing grade succes250
Percentage of final exam contributing grade succes150
Total100

WORKLOAD AND ECTS CALCULATION

Activities Number Duration (hour) Total Work Load
Course Duration (x14) 14 3 42
Laboratory 0 0 0
Application000
Specific practical training000
Field activities000
Study Hours Out of Class (Preliminary work, reinforcement, ect)12560
Presentation / Seminar Preparation000
Project000
Homework assignment000
Midterms (Study duration)2612
Final Exam (Study duration) 11010
Total Workload2924124

Matrix Of The Course Learning Outcomes Versus Program Outcomes

D.9. Key Learning OutcomesContrubition level*
12345

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest