MSc in Accounting and Auditing
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

E-MUH543

Course Name:

Tax Techniques

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7.5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Öğr.Gör. HAKKI SAĞLAM

Course Assistants:

Course Objective and Content

Course Objectives:

Turkish tax system, the tax system of the theoretical lessons in how to put into practice the information contained in the tax laws in Turkey, will give students theoretical and practical in the existing law. In the course, the tax system and all taxes included in this system are explained and tax applications are explained. The topics that will be covered in this course are aimed to teach the students the tax laws and to solve the tax problems they will encounter in the future, and to establish the link between tax and accounting courses. At the same time, these course topics include preparation for vocational exams (financial advisory, SPK, etc.) to be applied after graduation.

Course Content:

Sources of Turkish Tax System, Public Income, Income Tax, Wage Tax, Securities Tax, Rental Income Tax, SCT, SCT, Value Added Tax, Real Estate Tax, Games of Chance Tax, Inheritance and Transfer Tax, Tax Crimes and Penalties, Tax Judgment etc.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Upon successful completion of the course, the student will have the following achievements: • Have knowledge of the national legislation related to Turkish tax law. • Absorbs the basic principles for the implementation of Turkish tax law. • Obtains an idea about current issues and problems related to tax law. • Gains the ability to transfer the theoretical knowledge to practice. "
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Sources of the Turkish Tax System	Course
2)	Public Revenues and Public Revenue Types.	Course
3)	Basic concepts about tax: Taxpayer, Tax Responsible, Tax Exemption, Tax Exemption, Double Taxation, Tax Deduction, Minimum Livelihood,	Course
4)	Taxation Process: Tax Tax, Communiqué, Accrual and Collection Income Tax,	Course
5)	Income tax	Course
6)	Wage Tax	Course
7)	Corporation tax	Course
8)	Midterm	Course
9)	Corporation tax	Course
10)	Special Consumption Taxes, Value Added Tax	Course
11)	Tax Crimes and Penalties	Course
12)	Special communication tax	Course
13)	Tax Judgment	Course
14)	Tax Judgment	Course
15)	Final	Course
16)

Sources

Course Notes / Textbooks:	Ders Notları
References:	Course Notes

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting
2)	Preparation and interpretation of financial statements in accordance with the standards	3
3)	Management of financial data	3
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	3
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	3

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Q&A / Discussion
Thesis Preparation
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Observation
Individual Project
Tez Sunma
Case study presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171