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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 5010 TAX ACCOUNTING COMPULSORY 3 0 0 4

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR GÜLŞAH ATAĞAN

Offered to

Accounting

Course Objective

Determining tax liabilities and responsibilities of businesses. Deciding strategies to diminish tax loads abide by legislations.

Learning Outcomes of the Course Unit

1   To learn types of legal declarations and periods for submission 2   To learn obligations and responsibilities pertaining to fiscal legislation 3   To distinguish between fiscal legislation and accounting standards/principles 4   To convert commercial profit to taxable profit 5   To calculate tax liabilities of taxpayers and proclaim

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Taxation in Turkish Legislation, obligations and responsibilities 3 Declaration obligations in businesses 4 Obligatory legal declarations with respect to tax liabilities of businesses 5 Evasion of taxes and tax avoidance 6 Stragies and policies for tax avoidance 7 Hidden capital and concealed gains 8 Transfer pricing as a strategy for diminishing costs, related parties and legal situation according to tax laws 9 Intermediary institutions and their taxation 10 Financial accounting and accounting techniques compatible with tax laws 11 Differences between accounting profit and taxable profit, conversion of accounting profit to taxable profit 12 Tax offencies and penalties 13 Presentations of term papers 14 Conclusion and Evaluation

Recomended or Required Reading

Relevant domestic or international textual and internet resources.

Planned Learning Activities and Teaching Methods

Activities are included in "Evaluation Methods" and "Workload Calculation" parts.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated accoting to midterm and final grades plus their presentations along with reports on their term research.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

sevketsayin@yahoo.com 0 544 426 13 23

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 1 4 4 Preparation for final exam 1 12 12 Preparing assignments 1 20 20 Preparing presentations 1 4 4 Preparations before/after weekly lectures 14 1 14 Final 1 4 4 Midterm 1 4 4 TOTAL WORKLOAD (hours) 104

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 PO.13 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1