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:

MMBA547

Course Name:

Taxation of Business

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):

Öğr.Gör. SİNAN TOPÇU
Dr. Rojbin ÜLEK
Öğr.Gör. Yasemin TAŞKIN
Assoc. Prof. HAKAN TAŞTAN
Dr. BİLİNMİYOR BEKLER
Prof. Dr. Elif SONSUZOĞLU
Prof. Dr. Mehmet YÜCE
Dr. Aziz Bora ELÇİN

Course Assistants:

Course Objective and Content

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.

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) Students obtain information about Corporate Tax, VAT and SCT on business management tax planning.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

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	Course Notes
5)	Controllable Foreign Capital
6)	Taxation Period Declaration Types, Issue Time, Rate
7)	Liquidation, Merger, Transfer
8)	Midterm
9)	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

Sources

Course Notes / Textbooks:	Doğan Şenyüz, Türk Vergi Sistemi, ders notları, çeşitli ulusal makaleler
References:	Doğan Şenyüz, Türk Vergi Sistemi, ders notları, çeşitli ulusal makaleler

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
Lesson
Reading
Homework
Thesis Preparation

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
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	128
Midterms	1	12
Final	1	15
Total Workload		203