TÜRKÇE
ENGLISH
Information
| Code | PF736 |
| Name | Current Tax Issues |
| Term | 2024-2025 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. SONER YAKAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To analyze the issues related to national and international tax issues and to offer solutions
Course Content
In this course, tax issues that arise in national and international fields are discussed.
Course Precondition
The course has no prerequisites
Resources
Lecture notes of the lecturer
Notes
Laws, regulations and general annunciation on the subject
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learns tax problems at national level |
| LO02 | Discuss international tax problems |
| LO03 | Explains the solution methods of tax problems at national level |
| LO04 | Discuss the solution methods of international tax problems |
| LO05 | Discusses current developments in tax law |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | 2 |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | tax issues at constitutional level | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | The solution methods of tax problems at constitutional level | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | tax issues related to tax law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | tax issues related to tax criminal law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | tax issues in the income tax | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | tax issues in the corporate tax | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | transfer pricing | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 8 | Mid-Term Exam | midterm preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | problems with implicit capital | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | controlled foreign company | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | issues related to taxation of the digital economy | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | international taxation issues | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | problems with double taxation | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | International issues related to Base Erosion and Profit Shifting (BEPS) | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Base Erosion and Profit Shifting (beps) studies in Turkey | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | final exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | final exam preparation | 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 | ||