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| Course Description |
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| Course Name |
: |
Tax Auditing and Revision |
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| Course Code |
: |
PF 404 |
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| Course Type |
: |
Optional |
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| Level of Course |
: |
First Cycle |
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| Year of Study |
: |
4 |
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| Course Semester |
: |
Spring (16 Weeks) |
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| ECTS |
: |
6 |
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| Name of Lecturer(s) |
: |
Asst.Prof.Dr. NESLİHAN COŞKUN KARADAĞ
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| Learning Outcomes of the Course |
: |
Describes the basic concepts of control, the types and characteristics.
Compares the audit techniques and methods.
Understand and paraphrase the types of tax audit the most widely practiced in our country.
Describes and analyzes the results of the Tax audits, inspection, data collection, and search practised in Turkey.
Explains the tax audit organization and the operation of the organization.
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| Mode of Delivery |
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Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
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| Recommended Optional Programme Components |
: |
None |
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| Aim(s) of Course |
: |
Aim of the course is to gain knowledge about the control of taxpayers. |
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| Course Contents |
: |
The content of the course consist of the concept of audit, tax audit, tax audit units, types and methods of tax audit, tax audit, assessment of tax auditing inTurkey. |
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| Language of Instruction |
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Turkish |
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| Work Place |
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Classrooms will be determined by the Faculty. |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Definition, Historical Development and Types of Tax Audit |
Related chapters in the specified books |
Explanation |
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2 |
Auditing Techniques and Methods |
Related chapters in the specified books |
Explanation |
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3 |
Financial Audit, Tax Audit, Objectives and Characteristics of Tax Audit |
Related chapters in the specified books |
Explanation |
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4 |
Effects of Tax Audit, Tax Audit Policy |
Related chapters in the specified books |
Explanation |
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5 |
The manners of interpretation in tax audit |
Related chapters in the specified books |
Explanation |
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6 |
Evidence Freedom Policy, The Roads of Evidence Collection |
Related chapters in the specified books |
Explanation |
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7 |
Inspection |
Related chapters in the specified books |
Explanation |
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8 |
Midterm Exam |
preparation for exam |
Writing exam |
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9 |
Objectives and Scope of the widespread and intensive Tax Audit |
Related chapters in the specified books |
Explanation |
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10 |
Tax Examination |
Related chapters in the specified books |
Explanation |
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11 |
The Process of the Tax Audit |
Related chapters in the specified books |
Explanation |
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12 |
Reconciliation and Litigating |
Related chapters in the specified books |
Explanation |
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13 |
Searching |
Related chapters in the specified books |
Explanation |
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14 |
Searching |
Related chapters in the specified books |
Explanation |
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15 |
Tax Audit Institutions |
Related chapters in the specified books |
Explanation |
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16/17 |
Final Exam |
preparation for exam |
Writing exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Vergi Denetimi (Fazıl Tekin-Ali Çelikkaya) ,Seçkin Yayınları, 2011
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| |
| Required Course Material(s) |
Vergi Denetimi ve Türkiye Uygulaması (İbrahim Organ), Gazi Kitabevi, 2008
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
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Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
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Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
| |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
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60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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1 |
uses modern communication tools, methods and processes, collects and interprets data from different sources using |
1 |
|
2 |
understands and explains the role of the public and private sector in the economy, the market economy and the function of the public sector |
5 |
|
3 |
uses the information of profesional field about basic computer knowledge and skills |
1 |
|
4 |
Collect quantitative and statistical data, makes analysis and interpretation |
1 |
|
5 |
understands and interprets corecctly the feelenings, thoughts and behaviors of other people, express Themselves in written and oral form. |
1 |
|
6 |
Aware of the social, scientific and ethical values ??and acts accordingly |
1 |
|
7 |
Questions the traditional approach and methods of application,and he to develops and implements new ways of working if he considers it is necesaary |
1 |
|
8 |
Individually and / or in a team, take responsibility, leadership, and effectively works |
3 |
|
9 |
In recognition of the need for lifelong learning and constantly renews itself keeps track of the latest developments. |
4 |
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10 |
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3 |
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11 |
UseTurkish in academic life and work in accordance with the requirements of the uses of life. |
1 |
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12 |
Use different resources in accordance with the academic rules, synthesize the information gathered, and present them effectively in an area which has not been studied |
2 |
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13 |
Use Turkish and at least one foreign language in accordance with the prerequisities of academic and business context |
5 |
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14 |
Develop scientific and ethical values in the fields of statistics-and scientific data collection |
3 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
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Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
3 |
42 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
25 |
25 |
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Final Exam |
1 |
30 |
30 |
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Total Workload: | 139 |
| Total Workload / 25 (h): | 5.56 |
| ECTS Credit: | 6 |
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