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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (PhD) | |
| Code | MG2814 |
| Name | Tax Disputes and Solutions |
| Term | 2018-2019 Academic Year |
| Term | Fall |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. TURGUT ÇÜRÜK |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To teach tax disputes and to inform about dispute solutions
Course Content
In this course, tax, tax disputes and solutions will be studied.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to recognize accounting information system |
| LO02 | Assimilation of account concept and rules of operation |
| LO03 | Learning process of accounting process |
| LO04 | To explain the theories of accounting |
| LO05 | To explain how to create the theoretical models used in the field of accounting and how to apply numerical decision making techniques in the creation of these models |
| LO06 | To be able to produce solutions to the problems encountered by today's accounting managers |
| LO07 | To be able to follow the basic steps of the methods used in the field of accounting and to contribute to practical management |
| LO08 | Achieve optimal results by using techniques that help increase efficiency in accounting |
| LO09 | Continuous renewal by following the current changes and developments in the field of expertise of the individual |
| LO10 | developing and implementing new research methods that will contribute to the development of the accounting field |
| LO11 | conducting research on sub-disciplines covered by the accounting branch, developing new guidelines for the right decision making processes of accounting managers |
| LO12 | Developing accounting practices and methods appropriate to the sector and market where the businesses operate |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 5 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 4 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Comparison of fiscal and tax jurisdiction | Reading of the topic through relavant sources | |
| 2 | Term and causes of tax dispute | Reading of the topic through relavant sources | |
| 3 | Historical process of tax disputes | Reading of the topic through relavant sources | |
| 4 | Editing tax faults and examples | Reading of the topic through relavant sources | |
| 5 | Cutback of penalties | Reading of the topic through relavant sources | |
| 6 | Examples about cutback of penalties | Reading of the topic through relavant sources | |
| 7 | Regret and reclamation in tax disputes and some examples | Reading of the topic through relavant sources | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Compromising in tax disputes | Reading of the topic through relavant sources | |
| 10 | Compromising in tax disputes | Reading of the topic through relavant sources | |
| 11 | Ordinary and extraordinary legal remedies | Reading of the topic through relavant sources | |
| 12 | Ordinary and extraordinary legal remedies | Reading of the topic through relavant sources | |
| 13 | Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | |
| 14 | Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | |
| 15 | Jurisdiction on tax disputes and solutions of disputes, process of jurisdiction | Reading of the topic through relavant sources | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||