COURSE UNIT TITLE

: TAX LAW AND ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
UAC 4231 TAX LAW AND ACCOUNTING ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION (UOLP-SUNY ALBANY)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR PINAR EVRIM MANDACI

Offered to

BUSINESS ADMINISTRATION (UOLP-SUNY ALBANY)

Course Objective

The objective of this course is to give brief information about Turkish tax law and to provide the latest issues in Turkish financial system.

Learning Outcomes of the Course Unit

1   Have the knowledge of basic tax and tax law concepts.
2   Be able to perform the relationship between tax law and financial system.
3   Be able to adapt new developments in the dynamic tax system.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept of Tax
2 The Meaning and Scope of Tax Law and Its Relation to Other Areas of Law
3 Sources of Tax Law
4 Application of Tax Law
5 Tax Liability
6 Periods and Compelling Reasons in Tax Law
7 Occurance of Tax Receivable and Taxation Process
8 Confusion of Tax Receivable
9 Tax Accounting Law
10 Collection and Protection of Public Receivables
11 Tax Abuses
12 Tax Conflicts and Solutions

Recomended or Required Reading

1. DERDIYOK, T. Turkish Tax Laws and Other Regulations Concerning Foreign Investors .

Planned Learning Activities and Teaching Methods

1. Lectures
2. Group Discussions

Assessment Methods

Successful / Unsuccessful


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students will be able to define fundamental tax concepts.
2. Students will be able to interpret on taxation policies and its relation to economic structure.
3. Students will be able to explain the new rules and regulations in the country.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of the lectures is mandatory.
2. Violations of plagiarism of any kind will result in a disciplinary action.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 1,5 18
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 12 1 12
Final 1 1,5 2
Midterm 1 1,5 2
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.1134332231313353
LO.2344232422322343
LO.3244242342423543