FACULTY OF BUSINESS

Department of Business Administration

BA 238 | Course Introduction and Application Information

Course Name
Taxation and Accounting Practices
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
BA 238
Fall/Spring
3
0
3
5

Prerequisites
  BA 251 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 -
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;
  • Describe the basic concepts of taxation.
  • Explain the main principles of Turkish tax laws.
  • Analyze tax exemptions and exceptions.
  • Describe the relationship between accounting and tax
  • Explain the obligations of the taxpayers to book and record
  • Classify the concepts of tax planning, tax avoidance and tax evasion.
  • Discuss tax penalties and ways to resolve tax disputes.
  • Apply double taxation concept and prevention ways.
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.

 



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 Basics Taxation Concepts Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp.1-9
2 Taxation Process Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 14-21
3 Personal Income Tax - Scope, Full and Limited Tax Liability, Components of Income Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 63-133
4 Personal Income Tax - Exemptions and Exclusions, Computation of Income Tax Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 135-152
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 155-178
6 Corporate Income Tax - Computation of taxable income and tax liability Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 179-190
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 193-215
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 216-224
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 225-250
11 Obligation of taxpayers to book and record. Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 22-30
12 Tax Planning, Tax Avoidance, Tax Evasion, Tax Audit Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp 31-42
13 Tax Penalty, Tax Disputes, Resolutions Method Başpınar Ahmet, Turkish Tax Law(s), Gözlem Yayıncılık, Ankara 2020 pp. 43-62
14 International Double Taxation and Elimination The notes will be given by Lecturer.
15 Review of semester
16 Final Exam

 

Course Notes/Textbooks

Ahmet BAŞPINAR, PhD; Taxation in Turkey, 2011, Yaklaşım Yayıncılık

Suggested Readings/Materials

B. Yaltı, Turkey - Corporate Taxation, Country Surveys IBFD. Yaltı; Turkey - Individual Taxation, Country Surveys IBFD. Yaltı, Turkey - Value Added Tax Topical Analyses IBFD.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
2
50
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
2
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
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
2
10
20
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
0
Final Exam
1
30
30
    Total
140

 

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.

X
3

To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels.

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

 


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