TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFS412 |
| Name | Tax Planning |
| Term | 2021-2022 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to explain the importance of tax planning to Finance students as future prospective taxpayers and practitioners and to make tax planning by making use of the provisions in the current tax legislation.
Course Content
Legal and illegal behaviors that taxpayers will take to alleviate or eliminate the tax burden form the subject of this course.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | comprehend the purpose of tax planning |
| LO02 | understand the importance of tax planning |
| LO03 | knows and uses tax planning tools |
| LO04 | makes tax planning using all tax legislation |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 5 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 5 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 3 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 5 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 5 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 5 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 4 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 4 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 5 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 3 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 5 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Business taxation and tax planning | reading-comprehension-Research | |
| 2 | definition of tax planning | reading-comprehension-Research | |
| 3 | The purpose and importance of tax planning | reading-comprehension-Research | |
| 4 | tax planning tools, tax evasion, tax avoidance | reading-comprehension-Research | |
| 5 | the place of veiling and collusion in tax planning | reading-comprehension-Research | |
| 6 | principles of tax planning and the importance of legal security | reading-comprehension-Research | |
| 7 | the role of professionals in tax planning | reading-comprehension-Research | |
| 8 | Mid-Term Exam | ||
| 9 | Tax planning tools included in the Income Tax Law | reading-comprehension-Research | |
| 10 | Tax planning tools included in the Corporate Tax Law | reading-comprehension-Research | |
| 11 | Tax planning in terms of Value Added, Excise Duty and Customs Tax | reading-comprehension-Research | |
| 12 | Tax planning tools in other tax laws | reading-comprehension-Research | |
| 13 | Tax planning in terms of Code law | reading-comprehension-Research | |
| 14 | international tax planning | reading-comprehension-Research | |
| 15 | applications | evaluation | |
| 16 | Term Exams | ||
| 17 | Term Exams |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||