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
  BA 238 To succeed (To get a grade of at least DD)
Course Language
English
Course Type
Elective
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Case Study
Q&A
Lecture / 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;
  • Explain various procedures of personal and corporate taxation and their components.
  • Differentiate taxation of residence from non-residence considering international taxation.
  • Discuss the tax advantages and disadvantages of incorporating a business and justifying the decision whether to incorporate.
  • Identify special taxation schemes in the country.
  • Evaluate anti-avoidance and transfer pricing related international taxation regulations.
  • Understand how firms use legitimate tax planning, exemptions and reliefs strategically.
  • Explain aspects of double taxation considering double tax conventions.
  • Improve their analytical and presentation skills.
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.

 



Course Category

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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