| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Determine potentially beneficial tax advantages and risks
- Will learn the current tax laws concerning electronic commerce.
- Will be able to follow up-to-date changes in tax exemptions.
- Will have knowledge of legal arrangements for structuring tax liabilities.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | |
|---|
| Course Description | The potential conflict between protection of shareholders? and administrations? rights and priority of organizational efficiency have been caused to emergence of tax control and management systems as a necessity. Tax management in organizations mainly focus on examination of accounting records and determination of financial mistakes and frauds. In addition, tax management helps to constitution of organization wide self-monitoring information system which continuously analysis intra organizational transactions and guides the executives on decision making processes. This course helps students to determine potentially beneficial tax advantages and risks. In the context of this lesson analysis for tax management, tax planning and audit techniques for tax management will be discussed. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Tax management |
|
2nd Week |
Tax management |
|
3rd Week |
Tax management |
|
4th Week |
Tax planning |
|
5th Week |
Tax planning |
|
6th Week |
Tax planning |
|
7th Week |
Tax planning |
|
8th Week |
Midterm |
|
9th Week |
Audit techniques |
|
10th Week |
Audit techniques |
|
11th Week |
Audit techniques |
|
12th Week |
Audit techniques |
|
13th Week |
Audit techniques |
|
14th Week |
Audit techniques |
|
15th Week |
General Review |
|
| Recommended or Required Reading | William C. Boynton, Walter, G. Kell, Modern Auditing, 1996.
Hasan Kaval, Muhasebe Denetimi, Akademik, 2003. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Case Study
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| 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 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
10 |
140 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
45 |
45 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
10 |
10 |
| Homework |
|
|
|
| Total Work Load | 300 |
| Total Work Load / 30 (h) | 10 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
