| Course Description |
|
| Course Name |
: |
Tax Accounting and Applications |
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| Course Code |
: |
MG32 730 |
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| Course Type |
: |
Compulsory |
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| Level of Course |
: |
Second Cycle |
|
| Year of Study |
: |
1 |
|
| Course Semester |
: |
Fall (16 Weeks) |
|
| ECTS |
: |
6 |
|
| Name of Lecturer(s) |
: |
Prof.Dr. TURGUT ÇÜRÜK
|
|
| Learning Outcomes of the Course |
: |
Has ability of assesment current legal regulations of Turkish tax system.
|
|
| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
|
| Recommended Optional Programme Components |
: |
None |
|
| Aim(s) of Course |
: |
To asses provisions that allow current alternative practice of Turkish tax legislation in terms of tax debtor in order to create a good tax management in the companies. |
|
| Course Contents |
: |
Tax schedule, Imposition, temporary tax, the tax payable, Corporate Tax, Consumption Taxes, Value Added Tax, Banking and Insurance Transactions Tax, Wealth Tax, Inheritance Tax, Property Tax, Motor Vehicle Tax, Local Government Taxation. |
|
| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
To be Announced |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
To review existing regulations in Turkish tax system as a whole |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
2 |
To evaluate existing regulations in Turkish tax system as a whole |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
3 |
To evaluate arrangements of Turkish Tax Legislation "inventory valuation methods" and "impairment of inventory" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
4 |
To evaluate arrangements of Turkish Tax Legislation "provisions and accruals for receivables and payables and receivables worthless" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
5 |
To evaluate arrangements of Turkish Tax Legislation "depreciation" methods" and "renovation fund on the implementation of regulations" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
6 |
To evaluate arrangements of Turkish Tax Legislation "activation period, or directly to expense and expense items are voluntary" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
7 |
To evaluate arrangements of Turkish Tax Legislation "R & D expenses" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
8 |
Mid-Term Exam |
Exam Preparation |
Measuring and evaluation
|
|
9 |
To evaluate arrangements of Turkish Tax Legislation "rebates" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
10 |
To evaluate arrangements of Turkish Tax Legislation "Real Estate Capital" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
11 |
To evaluate arrangements of Turkish Tax Legislation "which allows lapse in the temporary tax up to 10%" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
12 |
To evaluate arrangements of Turkish Tax Legislation "Personnel expenses" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
13 |
To evaluate arrangements of Turkish Tax Legislation "Valuation gains" for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
14 |
To evaluate arrangements of Turkish Tax Legislation "disguised profit distribution via transfer pricing"for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
15 |
To evaluate regulations of corporate tax exemptions for businesses |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation
|
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. |
5 |
|
2 |
Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. |
4 |
|
3 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
5 |
|
4 |
Explains how to interpret the results obtained from the application of the models in the accounting discipline. |
4 |
|
5 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
5 |
|
6 |
Combines the application of the methods of business management and accounting methods. |
4 |
|
7 |
Uses the basic techniques of financial analysis to achieve the best result. |
3 |
|
8 |
Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. |
4 |
|
9 |
In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. |
5 |
|
10 |
In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. |
4 |
|
11 |
Has the ability to communicate orally and in writing. |
5 |
|
12 |
Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. |
4 |
|
13 |
Do researches on the science of accounting, to form the basis for the decision-making process. |
5 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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