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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4019 TAX PLANNING ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR ÖZGÜR SARAÇ

Offered to

Public Finance Public Finance (Evening)

Course Objective

To reveal macro and micro effects of tax planning by explaining state interventions in the economy through tax policy in the context of cause-and-effect relationship.

Learning Outcomes of the Course Unit

1   To explain types of it by defining the concept of tax planning. 2   To interpret the significance of the state's tax policies. 3   To introduce tax institutions in Türkiye. 4   To interpret the effectiveness of tax authorities in market regulation in Türkiye. 5   To analyze the effects of tax planning on tax policies in Türkiye.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The Concept and Importance of Tax Planning 2 The Scope of Tax Planning 3 Principles of Tax Planning 4 Tax Planning Methods in Turkish Tax System 5 Elements of Tax Planning 6 The Timing of Tax Planning 7 The Cost of Tax Planning 8 Mid-term Exam 9 Mid-term Exam 10 Tax Planning-Social State Relations 11 The Legal Effects of Tax Planning 12 The Economic Effects of Tax Planning 13 The Social Effects of Tax Planning 14 Implementation of Tax Planning in the EU

Recomended or Required Reading

Main Reference: Bülent ŞIŞMAN, Işletmelerde Vergi Planlaması Yöntemleri, Yaklaşım Yayınları, Nisan 2003. Supplementary Reference: Topluca Vergi Kanunları, Yaklaşım Yayınları, Ankara 2012.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

ozgur.sarac@deu.edu.tr

Office Hours

Make an appointment by mail

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Preparing presentations 1 8 8 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 114

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 1 LO.4 1 1 1 LO.5 1 1 1