Main Page     Information on the Institution     Degree Programs     General Information for Students     Türkçe  

 DEGREE PROGRAMS


 Associate's Degree (Short Cycle)


 Bachelor’s Degree (First Cycle)


 Master’s Degree (Second Cycle)

  Course Description
Course Name : Tax Management

Course Code : EMG32 753

Course Type : Compulsory

Level of Course : Second Cycle

Year of Study : 1

Course Semester : Spring (16 Weeks)

ECTS : 5

Name of Lecturer(s) : Prof.Dr. TURGUT ÇÜRÜK

Learning Outcomes of the Course : To have ability of assesment current legal regulations of Turkish tax system.

Mode of Delivery : Distant

Prerequisites and Co-Prerequisites : None

Recommended Optional Programme Components : None.

Aim(s) of Course : To assesment 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 : Application of the tax law, the problems encountered by taxpayers.

Language of Instruction : Turkish

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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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 evaluation 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


  Required Course Resources
Resource Type Resource Name
Recommended Course Material(s)  Beyanname Düzenleme Kılavuzu “Maliye Hesap Uzmanları Derneği”
 Vergi Hukuku ve Türk Vergi Sistemi, Nurettin Bilici
Required Course Material(s)


  Assessment Methods and Assessment Criteria
Semester/Year Assessments Number Contribution Percentage
    Mid-term Exams (Written, Oral, etc.) 1 60
    Homeworks/Projects/Others 0 40
Total 100
Rate of Semester/Year Assessments to Success 40
 
Final Assessments 100
Rate of Final Assessments to Success 60
Total 100

  Contribution of the Course to Key Learning Outcomes
# Key Learning Outcome Contribution*
1 Using the basic techniques of financial analysis to achieving the best result. 3
2 Combining the application of the methods of business management and accounting methods. 5
3 Research on the science of accounting, to form the basis for the decision-making process. 5
4 An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5
5 Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. 5
6 The ability to identify, research and analyze accounting, auditing and tax issues. 4
7 The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. 4
8 An understanding of the legal and ethical issues faced by the accounting profession. 4
9 To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. 5
10 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. 4
11 A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. 4
12 The ability to communicate orally and in writing. 5
13 Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 4
* Contribution levels are between 0 (not) and 5 (maximum).

  Student Workload - ECTS
Works Number Time (Hour) Total Workload (Hour)
Course Related Works
    Class Time (Exam weeks are excluded) 14 3 42
    Out of Class Study (Preliminary Work, Practice) 14 5 70
Assesment Related Works
    Homeworks, Projects, Others 0 0 0
    Mid-term Exams (Written, Oral, etc.) 1 1 1
    Final Exam 1 1 1
Total Workload: 114
Total Workload / 25 (h): 4.56
ECTS Credit: 5