Information Package
baskent.edu.tr

Master's of Accounting and Finance with Thesis

MANT530

TAX METHODS APPLICATIONS

Course Code
MANT530
Semester
Second Term (Spring)
Theory+Practice
3 + 0
ECTS
10
Course TypeCompulsory Course
Course LevelMaster's Degree With Thesis
Year of Study1
SemesterSecond Term (Spring)
ECTS10
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Make analysis and evaluations about the scope and applications of Tax Procedure Law.
  2. Will learn the functioning of the Turkish Tax System,
  3. Learn the rules of taxing
  4. Income, wealth and wealth transfer, will learn and apply taxes on expenditures,
  5. Able to discuss topics, develop applications
  6. Able to make suggestions
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThis course focuses on the analysis of taxation cases regarding tax procedure law. The concepts related to taxation, the steps of taxation process, declarations, documents, registration system, valuation and tax penalty are covered in this course.
Course Contents
WEEK TOPICS
1st Week Concepts and Principles of Tax, Characteristics and Limitations of Tax Law
2nd Week Resources of Tax Law, Fundamentals of Taxation Process
3rd Week Tax Assesment and Assesment Procedures and Declarations
4th Week Tax Accruals and Collections, Finalization of Tax and Penalty
5th Week Duration and Declaration in Tax Law
6th Week Tax Audit and its Procedures
7th Week Tax Offences and their scope
8th Week Mid-term examination
9th Week Disputes on tax issues and related solutions
10th Week Resolution of tax disputes through judicial phase
11th Week Examination of income tax
12th Week Examination of corporate tax
13th Week The scope and legal characteristics of fortune and fortune transfer
14th Week The scope and legal characteristics of expenditure tax
15th Week General Review
Recommended or Required ReadingAkdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara.
Öncel, Mualla- Kumrulu, Ahmet ? Çağan, Nami, Vergi Hukuku, Ankara.
Kızılot, Şükrü- Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara.
Kırbaş, Sadık, Vergi Hukuku, Ankara.
Erginay, Akif, Vergi Hukuku ?İlkeler, Vergi Tekniği, Türk Vergi Sistemi, Ankara.
Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara.
Bilici, Nurettin, Vergi Hukuku, Ankara.
Karakoç, Yusuf, Genel Vergi Hukuku, Ankara.
Başpınar, Ahmet, Tax Law&Turkish Tax System, Ankara.
Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi, Yaklaşım Dergisi, Muhasebe ve Vergi Uygulamaları Dergisi, Bakış Dergisi.
Vergi Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Quiz 1 10
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 1 1
Preparation for Quiz 1 4 4
Individual or group work 14 8 112
Preparation for Final exam 1 13 13
Course hours 14 3 42
Preparation for Midterm exam 1 10 10
Laboratory (including preparation)
Final exam 1 1 1
Homework 4 30 120
Quiz 1 1 1
Total Work Load304
Total Work Load / 30 (h)10.13
ECTS Credit of the Course10
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6
K1 X
K2 X
K3 X
K4 X
K5 X
K6 X
K7 X
K8 X
K9 X
K10 X
K11 X
K12 X
K13 X