| Course Description |
|
| Course Name |
: |
Tax Accounting and Management |
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| Course Code |
: |
MG2 704 |
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| Course Type |
: |
Optional |
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| Level of Course |
: |
Second Cycle |
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| Year of Study |
: |
1 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
4 |
|
| Name of Lecturer(s) |
: |
Prof.Dr. TURGUT ÇÜRÜK
|
|
| Learning Outcomes of the Course |
: |
Has ability of assesment of 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. |
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| 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 |
: |
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 |
The evaluation of 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
|
|
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Has the ability to list, describe and explain the relationship between the terms which belong to financial management, accounting management, production management, marketing management, management organization and numerical methods. |
5 |
|
2 |
Has the ability to list,describe the basic theoretical models of business administration, and explain the aim of usage of the models; indicate the strength and weakness of each model and/or methods |
4 |
|
3 |
Determines the appropriate methods to solve the problems faced by the company. |
5 |
|
4 |
Implements business management methods through following the fundamental steps |
4 |
|
5 |
Uses the basic techniques of financial analysis to achieve the best result |
3 |
|
6 |
Takes responsibility as an indivicual and/or as a part of a team, can lead and work effectively. |
4 |
|
7 |
In recognition of the need for lifelong learning and continuous self-renewal, tracks the latest developments in the field of business administration. |
5 |
|
8 |
Has ability to use different sources in academic circumstances , synthesize the information obtained in a new field of business administration and present effectively
|
4 |
|
9 |
Uses Turkish and at least one foreign language in accordance with the requirements of academic life and work life. |
5 |
|
10 |
Has ability to inquire and apply the traditional methods,and ability to develop and implement new ways of working if necessary. |
4 |
|
11 |
Has ability to research on the science of business administration, to form the basis for the decision-making process. |
5 |
|
12 |
Has ability ro determine the business management approaches, application and methods which are appropriate for the business’s sector, growth, resources, culture, goals and aims. |
4 |
|
13 |
Explains how to create the basic theoretical models of business and new management in literature and how to implement numarical and statistics methods. |
5 |
|
14 |
Has the ability to explain and interpret the data which is obtained as a result of constitution/ application of theoretical models of business management. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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