MSc in Accounting and Auditing | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | E-MUH547 | ||||||||
Course Name: | Taxation of Businesses | ||||||||
Course Semester: |
Fall |
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Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
Course Objectives: | To inform the student about the taxes that businesses have to pay and how they can make legal choices in order not to pay taxes. |
Course Content: | The analysis of the taxes that are required to be paid by the enterprises, knowing the advantages in tax laws after this information, making choices, what should be considered tax-oriented in efficiency and profitability analysis. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | What is Tax Planning? | Course Notes |
2) | Subject, taxpayer, exemptions and exemptions in Corporate Tax | Course Notes |
3) | Downloadable and Non-Downable Expenses Covered Capital | Course Notes |
4) | Disguised Profit Distribution Through Transfer Pricing | |
5) | Controllable Foreign Capital | |
6) | Taxation Period Declaration Types, Issue Time, Rate | |
7) | Liquidation, Merger, Transfer | |
8) | Midterm | |
10) | Stock Exchange, Full and Partial Division | |
11) | Subject, Taxpayer, Exemptions and Exemptions in Value Added Tax | |
12) | Tax Reduction, Rate, Declaration Period | |
13) | Practical studies on the above topics | |
14) | Practical studies on the above topics | |
15) | Final Exam | |
16) | Final Exam |
Course Notes / Textbooks: | Doğan Şenyüz, Türk Vergi Sistemi, ders notları, çeşitli ulusal makaleler |
References: | Doğan Şenyüz, Türk Vergi Sistemi, ders notları, çeşitli ulusal makaleler |
Learning Outcomes | 1 |
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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. |
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 | 5 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 4 |
3) | Management of financial data | 5 |
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 |
5) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
Field Study | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Homework | |
Seminar | |
Application (Modelling, Design, Model, Simulation, Experiment etc.) |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Individual Project | |
Tez Sunma | |
Case study presentation | |
Staj/ Yerinde Uygulama Değerlendirmesi |
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 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Field Work | 16 | 135 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 210 |