ECTS - Tax Practices
Tax Practices (MLY407) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Practices | MLY407 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Demonstration, Discussion, Question and Answer, Drill and Practice, Observation Case Study, Problem Solving. |
| Course Lecturer(s) |
|
| Course Objectives | The objective of the course is to offer knowledge and skills related to the analysis of various tax problems, develop the skill of interpretation concerning actual tax problems, offer the reasoning skill about the application of international tax problems. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Overview of the Turkish tax system; classification of taxes: income, expenditure and wealth taxes; taxes on income: income tax, corporation tax; income and tax in the corporation tax, revenue elements, forms of liability, reductions, exceptions and exemptions; taxes, declarations, tariffs, levies and collections in income and corporation tax; tax |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Course introduction and explanation of objectives and resources; the current structure of Turkish tax legislation and the digitalization infrastructure in tax practices (Revenue Administration Digital Tax Office, e-Notification, e-Declaration). (Relevant Outcome: CLO 1) | |
| 2 | Tax Procedure Law Practices I: Establishment of taxpayer status, tax liability, prohibition on contracts, calculation of time limits, and applications regarding force majeure and cases of hardship. (Related Output: DÖÇ 1) | |
| 3 | Tax Procedure Law Practices II: Valuation principles; calculation of statute of limitations periods for tax assessment and collection; case analysis of circumstances that suspend or interrupt the statute of limitations. (Relevant Outcome: DÖÇ 1) | |
| 4 | Tax Audits, Offenses, and Penalties: The tax examination process and the drafting of official records; penalty calculations and the application of recidivism rules regarding acts of tax loss, procedural irregularities, and tax evasion. (Relevant Outcomes: DÖÇ 1, DÖÇ 5) | |
| 5 | Resolution of Tax Disputes: Pre- and post-assessment settlement processes, penalty reductions (Tax Procedure Law Art. 376), invitation to provide an explanation, and procedures for filing a lawsuit in tax court (drafting the petition). (Relevant Output: DÖÇ 5) | |
| 6 | Income Tax Practices I: Balance sheet and business account bases for commercial income, depreciation calculation methods, deductible and non-deductible expenses. (Relevant Outcome: PLO 2) | |
| 7 | Income Tax Practices II: Taxation of agricultural income and wages; application of the minimum wage exemption, withholding tax base, and payroll analysis. (Relevant Outcome: DÖÇ 2) | |
| 8 | MIDTERM EXAM (Will be held in written/practical format during class hours and in the announced lecture halls). | |
| 9 | Income Tax Practices III: Self-employment earnings; actual and lump-sum expense methods for income from immovable property (GMSİ); calculations regarding income from movable capital (MSİ) and capital gains. (Relevant Output: DÖÇ 2) | |
| 10 | Annual Income Tax Return Procedure: Aggregation of income components, deductions for donations/contributions, loss carry-forward/offset, and offsetting of provisional tax and withholding tax; completion of a sample Annual Tax Return. (Relevant Output: DÖÇ 2) | |
| 11 | Corporate Tax Practices: Determination of corporate income, Non-Deductible Expenses (KKEG), participation earnings exemption, and calculation examples for disguised capital and transfer pricing. (Related Output: DÖÇ 3) | |
| 12 | Value Added Tax (VAT) Practices: Transactions deemed as deliveries and services, VAT withholding calculations, the deduction mechanism, carried-forward VAT, and preparation of the VAT Declaration. (Relevant Output: DÖÇ 4) | |
| 13 | Special Consumption Tax (SCT) and Banking and Insurance Transactions Tax (BITT): Scope of SCT lists, tax base upon initial acquisition, exemptions; practices regarding Banking and Insurance Transactions Tax and Special Communication Tax. (Relevant Output: DÖÇ 4) | |
| 14 | Wealth Taxes, Stamp Duty, and Fees: Real estate tax declarations and the determination of the tax base for buildings/land; Motor Vehicle Tax (MTV) schedules; Inheritance and Gift Tax declarations; application of proportional and fixed stamp duty to contracts. (Relevant Output: DÖÇ 1, DÖÇ 4) | |
| 15 | General Review, Comprehensive Case Study Analysis, and End-of-Semester Final Exam Preparation Assessment. (Relevant Outcomes: CLO 1, 2, 3, 4, 5) | |
| 16 | End-of-Term Final Exam |
Sources
| Course Book | 1. Prof. Dr. Nurettin BİLİCİ, Arş. Gör. B. Dilemre ÖDEN, Vergi Hukuku Uygulamaları, Seçkin Yayıncılık. |
|---|---|
| 2. Prof. Dr. Yusuf KARAKOÇ, Vergi Hukuku Uygulamaları, Yetkin Yayınları. | |
| 3. • Dr. Mehmet Ali ÖZYER, Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması, HUD Yayınları. | |
| Other Sources | 4. • Güncel Temel Mevzuat: 213 sayılı VUK, 193 sayılı GVK, 5520 sayılı KVK, 3065 sayılı KDVK, 4760 sayılı ÖTVK, 6183 sayılı AATUHK. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 25 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 75 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | |
| Supportive Courses | X |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | X | ||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | X | ||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | X | ||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | X | ||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 1 | 8 | 8 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 2 | 32 | 64 |
| Prepration of Final Exams/Final Jury | 1 | 30 | 30 |
| Total Workload | 150 | ||