Title of the training

Tax Law in Local Governments

Duration

4 Days (24 lesson hours)

Purpose and scope

Tax Law in Local Governments training covers the procedures and principles regarding the transactions carried out by local governments in accordance with the provisions of the Municipal Revenue Law No. 2464, which determines the tax sources of the municipalities, the Tax Procedure Law No. 213, which regulates the accrual and collection procedures, tax penalties and forced collection methods of taxes, and the Law on the Procedure for the Collection of Public Receivables No. 6183. This Training aims to provide the employees of local governments with awareness, knowledge and skills regarding the knowledge of the provisions of tax legislation in local governments, the execution of tax business and transactions in accordance with the legislation, the effective and efficient execution of accrual and collection transactions, and the control and supervision of the compliance of these transactions with the legislation.

Target audience

Tax Law in Local Governments training is recommended for employees who manage and carry out business and transactions related to taxation and collection of taxes in local governments.

Trainers

Tax Law in Local Governments training is given by expert trainers who are graduates of the Faculty of Law and have training experience in Tax Law training and especially in tax legislation issues related to municipalities / local governments.

Objectives and learning outcomes

Those who have successfully completed the Tax Law in Local Governments training are expected to;

• Define the general tax law terms and principles,
• List and describe the taxes that municipalities have the authority to collect and the principles and procedures of accrual and collection of these taxes,
• Evaluate the appropriateness of the accrual and collection of taxes that municipalities have the authority to collect, and form an opinion about their accuracy and appropriateness,
• Have knowledge and skills about tax exemptions and taxation-related transactions under specific conditions and projects.

Content

Tax Law in Local Governments training includes the following topics:

• Tax Law
• Tax, Fee and Wage Concepts: Similarities and Differences
• Taxes, Fees, Fees and Other Sources of Income of Municipalities
• Tax Procedure Law and Public Receivables Law Implementation in Municipalities
• Basic Responsibilities and Concepts in Tax Practice
• Tax Declaration and Accrual
• Tax Audit and Tax Notice
• Administrative and judicial remedies in tax disputes
• Tax Penalties and Applications
• Forced Collection Methods and Foreclosure Practices
• Statute of Limitations and Abandonment
• Postponement and Installment
• Compromise and conflict resolution
• Tax procedures and exemptions applied in projects
• Sample Applications and Problems Experienced

Delivery and method

Tax Law in Local Governments training is applied in groups of maximum 25 people in the form of face-to-face training. However, if conditions arise that prevent face-to-face training, the training may be delivered remotely by using the Me-Learning© online learning platform and the Actio© meeting management tool.

In this training, after gaining knowledge of the terms, principles and basic provisions about the relevant tax legislation, the transfer and internalization of what has been learned to the application is supported through interactions and practices in a way that will facilitate learning and improve the application skills.

In order to maximize the transfer of the knowledge and skills acquired in this training to practice by the learners, the training / practice is carried out by taking into account the working area and project activities of the participants’ institutions, especially the provisions of the tax legislation related to the scope of the participants’ field of activity, and the issues related to taxation or tax exemptions in the use of international financial resources.

Learning tools and materials

The list of relevant tax legislation, tax transactions and exemptions applied in the projects, document samples related to the implementation processes related to them are prepared / compiled by the trainer and used as training materials.

Templates, worksheets and similar materials for the exercises and practices to be used in the training are prepared by the trainer and distributed to the participants. However, if there is a sufficient number of hardware such as computers, notebooks or tablets in the learning environment, all materials are provided in a digital format and studies are carried out in digital context.

In accordance with our waste reduction policy, printed materials are not distributed in this training unless it is educationally necessary.

Assessment and evaluation

In order to optimize the learning process according to the learners’ needs, the level of readiness of the learners is assessed informally by the trainer at the beginning of the training. The studies carried out by the learners, such as exercises and practices are assessed as indicators of the development / learning and the trainer provides feedback and adjusts learning activities based on them in order to ensure effective learning.

A question sheet is administered  to the participants of the training before and after the training is completed online or in print to determine the level of awareness and knowledge about Tax Law in Local Governments. In addition, at the end of the training, the Training Evaluation Questionnaire is applied.

All participants who have completed the training receive a certificate of participation showing that they have completed the Tax Law Training in Local Governments, with the name and duration of the training they have received clearly stated.

Keywords

Tax law, charges and fees, Tax Procedure Law, collection of public receivables, tax declaration, tax audit, tax disputes, tax penalties, tax collection, statute of limitations in taxes, deferment and installment in taxes, tax exemptions in projects