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Course Description Course Name : Tax Management Course Code : MG32 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 : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None. Aim(s) of Course : To assess 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 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   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 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).   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 2 2     Final Exam 1 2 2 Total Workload: 116 Total Workload / 25 (h): 4.64 ECTS Credit: 5