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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MHK 5020 TAX SURVEYS ELECTIVE 3 0 0 4

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR KAMIL TÜĞEN

Offered to

Fiscal Law

Course Objective

Accumulation of tax investigations in our country and in various countries and commenting capabilities to increase students' knowledge.

Learning Outcomes of the Course Unit

1   The purpose of the tax examination, causes, has a knowledge of the functions and organs. 2   Tax inspection methods and procedures for evaluating new proposals to develop. 3   Studies in Western countries, examine the tax. Compare with making assessments of their applications in Türkiye. 4   Legal, tax investigations in Türkiye, within the framework of the application and be able to analyze case studies. 5   Tax investigations can offer suggestions for solutions to problems related to evaluate them.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction to literature which is about the related to the course 2 Tax Investigation: Definition, Purpose and Reasons 3 Tax Investigation s functions and Tax Investigation Bodies 4 Tax Investigation Methods 5 Transactions which are related to Tax Investigation 6 Tax Investigation of Western Countries, the U.S. and the UK 7 Mid-term exam 8 Tax Investigation in Germany Turkish Tax Investigation (Legal aspects) I 9 Turkish Tax Investigation II (Application Perspective), reviewing the competent committees Tax Investigation Process (case studies-I) 10 Tax Investigation Process (case studies-II) Tax Inspection Results 11 Issues and Events Approaches to the Provision of tax inspection 12 Evaluation of assignments and translations 13 Tax Investigation in France 14 Final

Recomended or Required Reading

Main source: Prof. Dr. Abdurrahman AKDOĞAN, Tax Investigation Supporting Resources: Dr. SUGAR decent, Legal Aspects of Tax Analysis, Asst. Assoc. Dr. Text MERIC, Tax Investigation References:Other course materials: www.maliye.gov.tr., Other domestic and foreign books, theses

Planned Learning Activities and Teaching Methods

Lectures and current events on the controversial practice of student-centered

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

0 232 420 41 80 E-mail: kamil.tugen@deu.edu.tr

Office Hours

Thursday 09:30 to 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 1 14 Preparation for midterm exam 1 10 10 Preparation for final exam 1 14 14 Preparing assignments 1 12 12 Preparing presentations 1 4 4 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 100

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 LO.1 1 1 1 1 LO.2 1 1 1 1 1 1 LO.3 1 1 1 1 1 1 LO.4 1 1 1 1 1 LO.5 1 1 1 1