Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MHD-521 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MHD-521

Course Title: TAX LEGISLATION AND PRACTICE

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

2 / Fall Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The aim of this course is; to provide students with knowledge of basic tax accounting concepts and principles. Within the scope of this course, the analysis of taxation issues and the comprehension of tax issues will be examined in detail.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Will be able to express basic concepts related to taxation.	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.	Examination
LO-2	Will be able to express the concept of income and its characteristics.	PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Can use accounting information in business decisions and practices.	Examination
LO-3	Will have basic information about the income tax schedule.	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise. PO-5 Can use accounting information in business decisions and practices. PO-6 Analyze financial events on a theoretical basis.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Examination of taxation issues within the framework of current tax legislation.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	General Principles of Tax Law-Income Tax Law	Lecture, Question and Answer
2	Corporate Tax Law	Lecture, Question and Answer
3	Tax Procedure Law	Lecture, Question and Answer
4	Value Added Tax Law	Lecture, Question and Answer
5	Commercial Income	Lecture, Question and Answer
6	Commercial Income	Lecture, Question and Answer
7	Commercial Income	Lecture, Question and Answer
8	mid-term exam
9	Real Estate Capital Income, Securities Capital Income	Lecture, Question and Answer
10	Other Income and Income, Income Tax Assessment, Income Tax Tariff	Lecture, Question and Answer
11	Corporate Tax	Lecture, Question and Answer
12	Taxes on Expenditures (Value Added Tax, Special Consumption Tax, Customs Duty, Stamp Duty, Etc.)	Lecture, Question and Answer
13	Taxes on Expenditures (Value Added Tax, Special Consumption Tax, Customs Duty, Stamp Duty, Etc.)	Lecture, Question and Answer
14	Wealth Taxes	Lecture, Question and Answer
15	Wealth Taxes	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Nurettin Bilici. Türk Vergi Sistemi. 36. Baskı. Ankara: Savaş Yayınevi, 2016.
2	Doğan Şenyüz, Mehmet Yüce ve Adnan Gerçek. Türk Vergi Sistemi. Bursa: Ekin Kitabı, 2022.
Required Course instruments and materials
Textbooks, Notebook, Blackboard

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	2	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	3	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	3	14	42
b) Search in internet/Library	3	14	42
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	3	7	21
mid-term exam	2	1	2
Own study for final exam	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180