TÜRKÇE
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Information
| Code | PFS421 |
| Name | Tax Audit |
| Term | 2024-2025 Academic Year |
| Semester | 7. 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Mustafa Sefa MAZLUM
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to inform students about tax auditing, audit methods and authorized persons, and to reinforce this knowledge with practices.
Course Content
Auditing, tax auditing, historical development of auditing, auditing methods according to VUK No. 213, tax examination, searching, polling, information gathering, auditing units and persons are the content of this course.
Course Precondition
No prerequisites
Resources
Fazıl Tekin, Ali Çelikkaya, Vergi Denetimi, 2022, Seçkin Yayınevi,
Notes
Fazıl Tekin, Ali Çelikkaya, Vergi Denetimi, 2022, Seçkin Yayınevi,
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the purpose of tax audit |
| LO02 | Lists tax audit trails |
| LO03 | Compares tax audit methods. |
| LO04 | Explain the duties, powers and responsibilities of tax inspectors |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | 5 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 2 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 3 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | 4 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition, historical development, techniques and types of auditing | reading | Öğretim Yöntemleri: Anlatım |
| 2 | General view of the Turkish Tax System, definition, objectives, features, characteristics and effects of tax audit | reading | Öğretim Yöntemleri: Anlatım |
| 3 | Freedom of interpretation and evidence in tax audit | reading | Öğretim Yöntemleri: Anlatım |
| 4 | Legal provisions on Tax Inspection, Tax inspection Ways and authorized bodies for inspection | reading | Öğretim Yöntemleri: Anlatım |
| 5 | Tax Audit Ways 1: Polling and practical examples | reading | Öğretim Yöntemleri: Anlatım |
| 6 | Tax Inspection Ways 2: Widespread and Intensive Tax Inspection and practical examples | reading | Öğretim Yöntemleri: Anlatım |
| 7 | Tax Audit Ways 3: Tax Inspection - Definition, purpose, scope, functions and differences from other audit techniques | reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | evaluation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Tax Inspection Ways 3: Tax Inspection- Legal provisions on inspection, types of inspection and authorities to examine | reading | Öğretim Yöntemleri: Anlatım |
| 10 | Tax Inspection Ways 3: Tax Inspection - from assigning the inspection task to the conclusion of the inspection Tax inspection process | reading | Öğretim Yöntemleri: Anlatım |
| 11 | Tax Inspection Ways 3: Tax Inspection - Major Tax inspection techniques and application examples | reading | Öğretim Yöntemleri: Anlatım |
| 12 | Tax Inspection Ways 3: Tax Inspection - Major Tax inspection techniques and application examples 2 | reading | Öğretim Yöntemleri: Anlatım |
| 13 | Tax Inspection Ways 4 : Called Tax Inspection and invitation to explanation institution with application examples | reading | Öğretim Yöntemleri: Anlatım |
| 14 | Results of the investigation and administrative remedies | reading | Öğretim Yöntemleri: Anlatım |
| 15 | Results of the review and the remedy | 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) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 4 | 56 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 20 | 20 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 148 | ||
| Total Workload / 25 (h) | 5,92 | ||
| ECTS | 6 ECTS | ||