Doctorate of Accounting and Auditing | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code: | MUDE613 | ||||||||
Course Name: | İşletmelerde Vergi Avantajları | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
|
||||||||
Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
|
||||||||
Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
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. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | Sources of the Turkish Tax System | |
2) | Public Revenues and Public Revenue Types. | |
3) | Basic concepts about tax: Taxpayer, Tax Responsible, Tax Exemption, Tax Exemption, Double Taxation, Tax Deduction, Minimum Livelihood, | |
4) | Taxation Process: Tax Tax, Communiqué, Accrual and Collection Income Tax, | |
5) | Income tax | |
6) | Wage Tax | |
7) | Corporation tax | |
8) | Midterm | |
9) | Corporation tax | |
10) | Special Consumption Taxes, Value Added Tax | |
11) | Tax Crimes and Penalties | |
12) | Special communication tax | |
13) | Tax Judgment | |
14) | Tax Judgment | |
15) | ||
16) |
Course Notes / Textbooks: | Ders Notları |
References: | Course Notes |
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) 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 | 3 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
3) | Management of financial data | 4 |
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. | 4 |
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. | 4 |
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. | 4 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 4 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
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 | |
Peer Review | |
Bilgisayar Destekli Sunum | |
Tez Sunma | |
Case study presentation |
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 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |