TÜRKÇE
ENGLISH
Information
| Code | PF824 |
| Name | Tax Planning |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| 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 Instructor |
1 |
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 | ||