PFS412 Tax Planning

6 ECTS - 3-0 Duration (T+A)- 8. Semester- 3 National Credit

Information

Code PFS412
Name Tax Planning
Term 2024-2025 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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. NESLİHAN COŞKUN KARADAĞ
Course Instructor
1 2
Prof. Dr. NESLİHAN COŞKUN KARADAĞ (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

NONE

Resources

Vergi Planlaması -Teori ve Uygulama- 2020-Ekin Yayınevi, Ed. Neslihan Coşkun Karadağ

Notes

Articles uploaded from the Teams app


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explain the purpose of tax planning
LO02 explain the importance of tax planning
LO03 lists and uses tax planning tools
LO04 makes tax planning using all tax legislation
LO05 explains the general principles of tax planning
LO06 Explain the role of the state in tax planning
LO07 Raises public awareness about preferring tax planning over tax evasion


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains basic conceptual information about economy and finance 2
PLO02 Bilgi - Kuramsal, Olgusal interprets data from different sources using contemporary communication tools, methods and processes. 5
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. 3
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Works effectively individually and/or in a team. 2
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. 4
PLO07 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning, she follows the current developments in her field. 4
PLO08 Beceriler - Bilişsel, Uygulamalı Synthesizes the information obtained from different sources within the framework of academic rules. 4
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 2
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. 2
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Expresses herself orally and in writing 3


Week Plan

Week Topic Preparation Methods
1 Business taxation and tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım
2 definition of tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım
3 The purpose and importance of tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap
4 tax planning tools, tax evasion, tax avoidance reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 the place of veiling and collusion in tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap
6 principles of tax planning and the importance of legal security reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap
7 the role of professionals in tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap
8 Mid-Term Exam Ölçme Yöntemleri:
Yazılı Sınav
9 Tax planning tools included in the Income Tax Law reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Örnek Olay
10 Tax planning tools included in the Corporate Tax Law reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Örnek Olay
11 Tax planning in terms of Value Added, Excise Duty and Customs Tax reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Örnek Olay
12 Tax planning tools in other tax laws reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Örnek Olay
13 Tax planning in terms of Code law reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Örnek Olay
14 international tax planning reading-comprehension-Research Öğretim Yöntemleri:
Anlatım, Soru-Cevap
15 applications evaluation Öğretim Yöntemleri:
Örnek Olay, Bireysel Çalışma
16 Term Exams Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams 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 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

Update Time: 08.05.2024 10:51