PF824 Tax Planning

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code PF824
Name Tax Planning
Term 2023-2024 Academic Year
Semester . Semester
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. NESLİHAN COŞKUN KARADAĞ


Course Goal / Objective

Emphasizing the purpose and importance of tax planning, researching the problem of who, why, how, when, and at what cost tax planning, tax planning principles, the role of the state in tax planning and tax strategies within the framework of current tax laws constitute the content of this course.

Course Content

The aim of this course is to examine and analyze the ways in which taxes, which are a cost factor for taxpayers, can be eliminated/reduced/spread over time, within a strategic plan, at national and international level and within legal limits.

Course Precondition

no prerequisites

Resources

Vergi Planlaması -Teori ve Uygulama- 2020-Ekin Yayınevi, Ed. Neslihan Coşkun Karadağ Coşkun Karadağ, N. (2009). “Hukuki Güvenlik İlkesinin Vergi Planlamasında Taşıdığı Anlam Üzerine Bir Değerlendirme”, Prof.Dr.Mualla Öncel’e Armağan, Cilt 1. Ankara Üniversitesi Yayınları, s.693-746. Şanver, S. (1968). İşletme Vergiciliği ve Türk Vergi Sistemi, Doçentlik Tezi, Başaran Matbaası, İstanbul. Oktar, C. (2004). İşletmelerde Vergi Planlaması ve Türkiye Örneği, Filiz Kitabevi, İstanbul. Tuncer, S.(2008). “İşletme Vergiciliğinden Vergi Planlamasına”, Yaklaşım Dergisi, Yıl:16, Sayı 181, Ocak.

Notes

Mills, L., Erickson, M.M., Maydew E.L.(1998). “Investments in Tax Planning”, The Journal of the American Taxation Association, Vol:20, No:1, Spring 1998. Göker, C. (2011). Yönlendirici Vergilendirme, Turhan Kitabevi, Ankara Hoffman, W.H. (1960). “The Principles of Tax Planning”, The Tax Magazine, Vol.38, No 9, s.667-682. Hoffman, W.H.(1961). “The Theory of Tax Planning”, The Accounting Review, Vol.36, No.2, p. 274-281


Course Learning Outcomes

Order Course Learning Outcomes
LO01 analyze the purpose of tax planning
LO02 explain the importance of tax planning
LO03 sorts/uses tax planning tools
LO04 analyze the general principles of tax planning
LO05 analyzes the role of the state in tax planning
LO06 makes tax planning using all tax legislation
LO07 Raises public awareness about preferring tax planning over tax evasion
LO08 Develops tax planning strategy in academic studies


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Belirsiz Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. 4
PLO02 Belirsiz Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. 5
PLO03 Belirsiz Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. 3
PLO04 Belirsiz Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. 1
PLO05 Belirsiz It can independently carry out and publish studies related to the field of finance. 3
PLO06 Belirsiz Follows national and international publications related to her field. 5
PLO07 Belirsiz It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). 4
PLO08 Belirsiz She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. 4
PLO09 Belirsiz Uses advanced information and communication technologies along with computer software at the level required by the field.
PLO10 Belirsiz Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety.
PLO11 Belirsiz It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions.
PLO12 Belirsiz Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature.
PLO13 Belirsiz Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. 5
PLO14 Belirsiz Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. 1
PLO15 Belirsiz Sets a vision and target for the organization/institution related to the field of study.
PLO16 Belirsiz Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. 3


Week Plan

Week Topic Preparation Methods
1 The Concept of Tax Burden and Taxpayer Behaviors reading Öğretim Yöntemleri:
Anlatım
2 Evolution of Tax Planning: From business taxation to tax planning reading Öğretim Yöntemleri:
Anlatım
3 Tax planning theory: Definition, Purpose and Importance reading Öğretim Yöntemleri:
Anlatım
4 tax planning principles and the importance of legal security principle reading Öğretim Yöntemleri:
Anlatım
5 The role of professionals in tax planning reading Öğretim Yöntemleri:
Anlatım
6 The place of veiling and collusion in tax planning reading Öğretim Yöntemleri:
Anlatım
7 Role and Duty of the State reading Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam evaluation Ölçme Yöntemleri:
Yazılı Sınav
9 international tax planning reading Öğretim Yöntemleri:
Anlatım
10 Tax planning tools in the Income Tax Law reading Öğretim Yöntemleri:
Anlatım
11 Tax planning tools in the Corporate Tax Law reading Öğretim Yöntemleri:
Anlatım
12 Tax Planning in terms of Value Added, Special Consumption and Customs Tax reading Öğretim Yöntemleri:
Anlatım
13 Tax planning tools in other tax laws reading Öğretim Yöntemleri:
Anlatım
14 Tax planning in terms of procedural provisions reading Öğretim Yöntemleri:
Anlatım
15 Student presentations reading Öğretim Yöntemleri:
Anlatım
16 Term Exams evaluation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams evaluation Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 15 4 60
Out of Class Study (Preliminary Work, Practice) 15 4 60
Assesment Related Works
Homeworks, Projects, Others 1 40 40
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 20 20
Total Workload (Hour) 195
Total Workload / 25 (h) 7,80
ECTS 8 ECTS

Update Time: 13.09.2023 10:17