| 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 |
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| Course Language | English | ||||||||
| Course Type | Elective | ||||||||
| Course Level | First Cycle | ||||||||
| Mode of Delivery | face to face | ||||||||
| 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;
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| 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. |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 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 |
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 2 | 20 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| 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 |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 14 | 3 | 42 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 2 | 10 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 25 | |
| Total | 150 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. | X | ||||
| 2 | To be able to present the findings and solutions to the business problems in written and oral formats. | |||||
| 3 | To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. | X | ||||
| 4 | To be able to use innovative and creative approach for real-life business situations. | |||||
| 5 | To be able to demonstrate leadership skills in different business situations. | |||||
| 6 | To be able to interpret the reflections of new technologies and softwares to business dynamics. | |||||
| 7 | To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. | |||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to business administration. | X | ||||
| 9 | To be able to work efficiently and effectively as a team member. | |||||
| 10 | To be able to have an ethical perspective and social responsiveness when making and evaluating 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). | |||||
| 12 | To be able to speak a second foreign at a medium level of fluency efficiently. | |||||
| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
