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

General course introduction information

Course Code:

MMBA541

Course Name:

Turkish Tax Law

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:

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

Course Assistants:

Course Objective and Content

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.

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) • Explains Turkish tax system. • Identify each tax type included in the Turkish tax system and determine its place in the total. • Determines how each tax type is declared and calculates the tax. • Defines the complete declaration of the tax and calculates the tax. • Interpret the taxological events. • Analyzes case studies and design new tax alternatives for each tax type
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

Course Notes / Textbooks:	Ders
References:	Course

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) 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.

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)	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.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Thesis Preparation
Case Study

Assessment & Grading Methods and Criteria

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

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
Preliminary Jury	1	12
Midterms	1	12
Jury	16	128
Final	1	15
Total Workload		215