Master of Science in Accounting and Auditing | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | MMBA541 | ||||||||
Course Name: | Turkish Tax Law | ||||||||
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): |
Dr. Rojbin ÜLEK Öğr.Gör. Yasemin TAŞKIN Dr. MURAT ÜRKMEZ Dr. BİLİNMİYOR BEKLER Dr. Özlem KAYHAN Celal ÇELİK Prof. Dr. Elif SONSUZOĞLU Prof. Dr. Mehmet YÜCE Prof. Dr. Abuzer PINAR |
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Course Assistants: |
Course Objectives: | Basic information about Turkish tax system |
Course Content: | Basic information about Turkish tax system; income tax law; the tax-causing event; elements of income; exemptions and exceptions; trade-agricultural vocational and wage gains and the taxation of real estate, movable property and other profits; institutions taxpayer law taxpayers; exemptions and exceptions; calculation of net corporate income; Value-added tax; private consumption tax; other tax on expenditure; taxes on wealth; stamp tax and fees. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | • Describe, explain and interpret general information about Turkish Tax System. • Defines the definition and functions of tax. • Describe tax types. | Course |
2) | • Describes and interprets the basic philosophy of income tax. • Defines the elements of income tax. • It refers to the event that causes tax. | Course |
3) | • Recognizes the types of liabilities in income tax. • Recognizes income tax types. • Explain the Income Tax Scope. | Course |
4) | • Recognize the commercial gain from the elements of income. • Recognize and interpret commercial activities. • Distinguish commercial gains from other earnings | Course |
5) | • Recognize agricultural income from the elements of income. • Recognizes and interprets agricultural activity. • distinguish agricultural gains from other earnings. | Course |
6) | • Recognizes wages and self-employment earnings from the elements of income. • Recognizes and interprets the common and discrete points of salary and self-employment. • Compares salary and self-employment earnings with other income elements. | Course |
7) | • Securities • Real Property Capital • Distinction of the Securities of Real Estate and Real Estate Capital | Course |
8) | Midterm | Course |
9) | • Describe, explain and interpret general information about Turkish Tax System. • Defines the definition and functions of tax. • Describe tax types. | Course |
10) | • Corporate Tax General Information • Corporate Tax • Corporate tax incidents and liabilities that give rise to tax | Course |
11) | • In the corporate tax tarh. • Corporate tax declaration and offset • Corporate Tax deductions and exceptions | Course |
12) | • Case studies in income and corporate tax returns • Applications in income and corporate tax returns | Course |
13) | • Wealth • Taxes on wealth • Discounts and Exceptions, sample applications | Course |
14) | • Value-added tax • Special Consumption Tax • Special communication tax and Stamp duty | Course |
15) | Final | Course |
Course Notes / Textbooks: | Ders |
References: | Course |
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) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | |||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |||||||||
7) To be able to use the computer and the required package program. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
9) To be conscious about business ethics and social responsibility. | |||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
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) | 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) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |
7) | To be able to use the computer and the required package program. | |
8) | To gain an interdisciplinary perspective. | |
9) | To be conscious about business ethics and social responsibility. | |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Thesis Preparation | |
Case Study |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Observation | |
Individual Project | |
Presentation | |
Tez Sunma |
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 |
Preliminary Jury | 1 | 12 |
Midterms | 1 | 12 |
Jury | 16 | 128 |
Final | 1 | 15 |
Total Workload | 215 |