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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| 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 |
| 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
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 | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 2 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | 2 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 3 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 5 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 4 |
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 |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | ||