MVV295K Tax System and Constitutional Taxation

Faculty of Law
Autumn 2019
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Assoc. Prof. Dr. Mehmet Alpertunga Avci (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV295K/01: Mon 25. 11. 18:00–19:40 025, Tue 26. 11. 10:00–11:40 025, 12:00–13:40 025, Thu 28. 11. 18:00–19:40 025, Fri 29. 11. 8:00–9:40 148
Prerequisites (in Czech)
MP103Zk General History of Law
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 37 fields of study the course is directly associated with, display
Course objectives
Main objectives are as follows:
• to understand and explain conceptual meaning of tax system;
• to get the hang of theoretical framework of tax system;
• to analyze tax types in Turkish Tax System;
• to understand constitutional view of taxation;
• to analyze differences between country practices in connection with constitutional provisions;
• to evaluate and understand constitutional assurance of taxation in the scale of European Union.
Learning outcomes
At the end of the course, student should be able:
• to understand and explain what is tax system and how it works;
• to realize importance and place of tax types in tax system;
• to learn general functioning of the Turkish tax system in the context of the national tax system;
• to comprehend link between taxation authority and constitutional order;
• to interpret ideal constitutional taxation in the context of European country practices;
• to analyze importance of constitutional provisions in terms of the legality of taxes.
Syllabus
  • • What is tax? What is not?
  • • The concept of tax system.
  • • A brief overview of the historical development of the tax system.
  • • Tax Types: Income taxes, consumption (expenditure) taxes, and wealth taxes.
  • • An overview of the functioning of the Turkish tax system.
  • • Legality Principle of Taxation.
  • • Constitutional Taxation: The Place of Taxation in Various Country Constitutions (OECD and EU Countries).
  • • Constitutional Order and Taxation: What is the beginning? What is the result?
Literature
  • See Teacher's Information for full details.
Teaching methods
Lessons with discussion.
Assessment methods
Semestral paper.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Literature

Avci, Mehmet Alpertunga. Tax Law (Vergi Hukuku) – Part 13-14. (Ed. Yavuz Atar). Atatürk University Faculty of Open Education. Turkey. 2014.

Burman, Leonard E., Slemrod, Joel. Taxes in America: What Everyone Needs to Know. Oxford University Press. New York. 2013.

Constitutions: Several Countries.

Greene, Joshua E. Public Finance: An International Perspective. World Scientific Publishing. 2012.

Gruber, Jonathan. Public Finance and Public Policy. Fourth Edition. Worth Publishers. New York. 2013.

Hyman, David N. Public Finance: A Contemporary Application of Theory to Policy. Eleventh Edition. Cengage Learning. Stamford 2014.

Rosen, Harvey S., Public Finance. Sixth Edition. McGraw-Hill Higher Education. New York 2002.

Tresch, Richard W. Public Finance: A Normative Theory. Third Edition. Academic Press. 2015.

Ulbrich, Holley. Public Finance: In Theory and Practice. Thomson & South-Western. Ohio. 2013.

Teacher’s Information

Avci M.A., "The Constitutional Identity of the Public Budgeting on the Scale of the European Union and Optimum Constitutional Budgeting", Mediterranean Journal of Social Sciences, vol.6, pp.131-140, 2015.

Avci M.A., "Theoretical Framework of the Public Audit", Review of Arts and Humanities, vol.4, pp.45-61, 2015.

Avci M.A., "Concrete Recommendations for Improving Performance Auditing in the light of the Best Practices", ECOSAI Seminar 2018-” Challenges to the Existing Public-Sector Auditing Routines”, İstanbul, 2018.

Avci M.A., "Local Government Banking in Turkey", in: Safety and Public Order in Local Government Units - Zagadnienia Bezpieczenstwa I Porzadku Publicznego W Jednostkach Samorzadu Terytorialnego, Ura Elzbieta, Feret Elzbieta, Pieprzny Stanislaw, Eds., RS Druk Rzeszow, Poland, pp.533-549, 2018.

Avci M.A., "A New Perspective on Fical Decentralization", in: Local Government In Polandand Europe. Current Problems and Challenges-Samorzad Terytorialny W Polsce I W Europie. Aktualne Problemy I Wyzwania (Monografie PWSZ), Krzysztof Czerneck, Alfred Lutrzykowski, Robert Musialkiewicz, Eds., Volumina Pl, Wloclawek, pp.349-370, 2017.

Avci M.A., "The Transition From Local Governing to Local Governance", in: Aktualne Problemy Funkcjonowania Samorzadu Terytorialnego - Current Problems of Local Government Operations, Elzbieta Ura, Elzbieta Feret, Stanislaw Pieprzny, Eds., RS Druk Rzeszow, Rzeszow, pp.75-90, 2017.

Avci M.A., "Turkish Tax Jurisdiction and the Legal Remedies", in: Jednostka Wobec Dzialan Administracji Publicznej, Elzbieta Ura, Elzbieta Feret, Stanislaw Pieprzny, Eds., RS Druk Rzeszow, Rzeszow, pp.740-761, 2016.

Avci M.A., "Taxation Arrangements for Disabled Persons: The Case of Turkey", in: Prawo a niepe nosprawno, Maria Bosak, Eds., C.H.Beck, Rzeszów, pp.313-323, 2015.

The course is also listed under the following terms Spring 2022.
  • Enrolment Statistics (Autumn 2019, recent)
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