FACULTY OF BUSINESS
Accounting and Auditing Program
BA 327 | Course Introduction and Application Information
| Course Name |
Taxation and Accounting Applications
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 327
|
Fall/Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
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| Course Language |
English
|
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| Course Type |
Service Course
|
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| Course Level |
First Cycle
|
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| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | The course is at the introductory level on tax. Its main purpose is to enable students to understand the relationship between tax and accounting in theoretical and practical framework. General principles of taxation and the general framework of Turkish Tax Laws will be taught. Tax accounting applications will be made. Strategic aspects of tax that affect business decisions will be analyzed. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | Basic tax laws such as the concept of tax, basic principles of taxation, taxation process, Turkish Tax System, income tax, corporate tax, expenditure taxes (VAT, SCT), wealth taxes (inheritance and gift tax and motor vehicle tax), tax exemption and exclusions, tax planning, tax avoidance, tax auditing, tax penalties, remedies for tax disputes, double taxation and prevention, and tax accounting practices. |
|
|
Core Courses | |
| Major Area Courses |
X
|
|
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Basic Taxation Concepts | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp.1-15 |
| 2 | Taxation Process | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 17-33 |
| 3 | Personal Income Tax - Scope, Full and Limited Tax Liability, Components of Income | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 93-192 |
| 4 | Personal Income Tax - Exemptions and Exclusions, Computation of Income Tax | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 193-218 |
| 5 | Corporate Income Tax Scope, Residents vs Non-residents, Exemptions and Exclusions, Taxation Process | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 219-251 |
| 6 | Corporate Income Tax - Computation of taxable income and tax liability | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 252- 267 |
| 7 | Taxes on Consumption - Value Added Tax and Special Consumption Tax, Scope, Tax Liability, Exemptions and Exclusions | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 269-300 |
| 8 | Midterm Exam | |
| 9 | Taxes on Consumption – Tax Deduction Mechanism, Computation of VAT liability | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 301-312 |
| 10 | Taxes on Wealth -- Inheritance Tax, Transfer Tax, Motor Vehicle Tax, Property Tax, Scope, Tax Liability, Exemption and Exclusion, Calculation of Tax Liability | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 321-350 |
| 11 | Obligation of taxpayers to book and record. | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 35- 46 |
| 12 | Tax Planning, Tax Avoidance, Tax Evasion, Tax Audit | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 49-62 |
| 13 | Tax Offences, Tax Penalty, Tax Disputes, Resolutions Method | Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 83-92 |
| 14 | International Double Taxation and Elimination | The notes will be given by instructor. |
| 15 | Review of semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Ahmet Başpınar, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020, ISBN 978-975-8889-16-6 |
| Suggested Readings/Materials | Turkish Taxation System, The Republic of Turkey Ministry of Finance Revenue Administration Publications, 2016 |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments |
2
|
20
|
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
35
|
| Final Exam |
1
|
45
|
| Total |
| Weighting of Semester Activities on the Final Grade |
3
|
55
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
45
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
14
|
3
|
42
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
2
|
10
|
20
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
15
|
15
|
| Final Exam |
1
|
25
|
25
|
| Total |
150
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | To be able to acquire theoretical and practical knowledge and skills in the area. |
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| 2 | To be able to approach problems with an analytical and holistic viewpoint. |
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| 3 | To be able to gain knowledge about both national and international accounting and auditing standards. |
X | ||||
| 4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. |
X | ||||
| 5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. |
X | ||||
| 6 | To be able to develop innovative and creative approach to real-life business issues. |
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| 7 | To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective. |
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| 8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. |
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| 9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. |
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| 10 | To be able to have an ethical perspective and social responsiveness when evaluating and making business decisions. |
X | ||||
| 11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). |
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| 12 | To be able to speak a second foreign at a medium level of fluency efficiently. |
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| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
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*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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