FACULTY OF BUSINESS
Department of Business Administration
ACC 407 | Course Introduction and Application Information
Course Name |
Advanced Topics in Taxation
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
ACC 407
|
Fall/Spring
|
3
|
0
|
3
|
6
|
Prerequisites |
|
|||||||
Course Language |
English
|
|||||||
Course Type |
Elective
|
|||||||
Course Level |
First Cycle
|
|||||||
Mode of Delivery | - | |||||||
Teaching Methods and Techniques of the Course | DiscussionCase StudyQ&ALecture / Presentation | |||||||
Course Coordinator | ||||||||
Course Lecturer(s) | ||||||||
Assistant(s) | - |
Course Objectives | The aim of this course is to extend students' introductory level practical and theoretical knowledge on taxation built by BA 327. The course will focus on how local and international business activities can be carried out in a tax-efficient way. Throughout the course, case studies will be used in order to improve students’ analytical skills as well. |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | This advanced level taxation course will review previously discussed topics in BA 327, enhance the scope of each and will focus on more complex matters in local and international taxation. The topics covered are advanced issues of personal and corporate income taxation, taxation for corporate restructurings and re-organizations, tax planning, and various aspects of international taxation such as international transfer pricing, double taxation, international shipping and maritime business regime. |
|
Core Courses | |
Major Area Courses |
X
|
|
Supportive Courses | ||
Media and Management Skills Courses | ||
Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week | Subjects | Related Preparation |
1 | Introduction | |
2 | Review of Tax Law Basics | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
3 | Advanced Topics in Personal Income Tax -- Review of the Basics and Case Studies | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
4 | Advanced Topics in Corporate Income Tax -- Review of the Basics, Case Studies on Residents and Non-residents | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
5 | Advanced Topics in Consumption Taxes -- Review of the basics and Case Studies: VAT, Excise Taxes, Stamp Duty | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
6 | Advanced Topics in Taxes on Wealth -- Review of the basics and Case Studies on Inheritance Tax, Gift Tax | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
7 | Taxation of Capital Gains | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
8 | Valuation of Economic Assets for Income Taxation Purposes | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
9 | Tax Audit - Tax Penalties - Tax Disputes -- Review of the basics and Case studies on Tax Audit, Compliance Checks, Disputes and Appeals | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
10 | Tax Avoidance vs Tax Evasion , Anti-Avoidance Legislations – Review of the Basics, Cases Studies on General Anti-Avoidance Rules (GAARs), thin capitalization, transfer pricing and CFC legislations | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
11 | Legitimate Tax Planning -- Exemptions and reliefs for minimizing tax liabilities, Case Studies | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
12 | Special Tax Schemes -- Free Trade Zone Regime in Turkey, Technology Development Zone Regime, International Shipping and Maritime Business Regime, R&D Activities Regime, Special VAT Scheme: Deferred VAT | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
13 | Taxation for Corporate Restructurings and Corporate Reorganizations -- Taxation of Mergers and Acquisitions, Divisions and Share Exchanges, Corporate Reorganizations (Rights Issues, Bonus Issues, Stock Dividends, Capital Reduction) | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
14 | International Taxation -- Double Taxation, Juridical vs Economic Double Taxation, Residents vs Non-residents, Double Tax Conventions (DTCs), Elimination of Juridical Double Taxation, Case Study on International Taxation | Income Tax Law, Corporate Tax Law, Value Added Tax Law, Special Consumption Tax Law, Tax Procedure Law |
15 | Review of the semester | |
16 | Final Exam |
Course Notes/Textbooks | Income Tax Law Corporate Tax Law Value Added Tax Law Special Consumption Tax Law Tax Procedure Law |
Suggested Readings/Materials |
EVALUATION SYSTEM
Semester Activities | Number | Weigthing |
Participation |
1
|
20
|
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments | ||
Presentation / Jury | ||
Project |
1
|
20
|
Seminar / Workshop | ||
Oral Exams | ||
Midterm |
1
|
20
|
Final Exam |
1
|
40
|
Total |
Weighting of Semester Activities on the Final Grade |
3
|
60
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
Total |
ECTS / WORKLOAD TABLE
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
Study Hours Out of Class |
14
|
3
|
42
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
0
|
||
Presentation / Jury |
0
|
||
Project |
1
|
23
|
23
|
Seminar / Workshop |
0
|
||
Oral Exam |
0
|
||
Midterms |
1
|
20
|
20
|
Final Exam |
1
|
35
|
35
|
Total |
168
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
#
|
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. |
|||||
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
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