GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX ADMINISTRATION/1330074
Course Title: TAX ADMINISTRATION
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Osman Fatih SARACOGLU
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/fatihsaracoglu
 -- EMAIL(S) OF LECTURER(S)
  fatihsaracoglu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Tax management can be described,its scope can be explained and its objectivesbe analyzed.
Located in tax planning tools can be examined in Turkish Tax System.
The advantages and disadvantages of tax planning can be evaluated.
International tax planning can be evaluated.
On tax planning Can be offered advice.
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Definition, scope and objectives of tax administration
2. Week  Income Administration Organization and Duties
3. Week  Tax Auditing Board and Tasks
4. Week  Polling, tax examination, interrogation and information collection
5. Week  Tax management in terms of businesses (planning)
6. Week  Qualifications, scope and objectives of tax planning
7. Week  Similar to tax planning concepts, tools, positive - negative aspects
8. Week  Midterm exam
9. Week  Examination of the regulations in the TPL in terms of tax planning - I
10. Week  Examination of the regulations in the TPL in terms of tax planning - II
11. Week  Examination of the regulations in ITL in terms of tax planning - I
12. Week  Examination of the regulations in ITL in terms of tax planning - II
13. Week  Examination of the regulations in the CTL in terms of tax planning - I
14. Week  Examination of the regulations in the CTL in terms of tax planning - II
15. Week  Examining the regulations in other tax laws in terms of tax planning and the obstacles in front of tax planning in the Turkish Tax System
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Fatih Saraçoğlu, İşletmelerin Vergilendirilmesi ve Kurumlaşma, Turhan Kitabevi, Ankara 2005. Bülent Şişman, İşletmelerde Vergi Planlaması Yöntemleri, Yaklaşım Yayınları,2003. Onur Eroğlu, Kurumlar Vergisinde Vergi Planlaması, Ekin Yayınevi, Ankara 2014. Cholpan Oktar, İşletmelerde Vergi Planlaması ve Türkiye Örneği, Filiz Kitabevi, İstanbul 2004.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
3
45
 Searching in Internet and Library
15
4
60
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
15
15
 Final and Studying for Final
1
20
20
 Other
0
 TOTAL WORKLOAD: 
185
 TOTAL WORKLOAD / 25: 
7.4
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Completing the program, students will receive detailed information about the various areas of tax law, tax related applications in everyday life, public services delivery and will have a deep knowledge about the application of the theory of the budget.X
2Having both national and international teoretical knowledge in the areas public economics, tax law, tax system, government budget, government debt, fiscal policy and economic development.X
3Due to interdiciplinary characteristics of public finance, beeig able to become well skilled on legal science, accounting, financial markets and financial analysis and economics and able to internalise this disciplines into finance discipline.X
4Beeing able to follow this process of academic research and develop the academc working process in public finance field by mastering of international accounting standarts, using basic statistical and econometric programmes as well knowing scientific research techniques.
5Having enough attribute to be able to take position in public sector as tax inpectorate, auditing fo court of account, judgeship for administrative justice, district governership, inspectorate, expertship and controllership, and in private sector’s different departments such as finance, personal, and human resource department of private sector, local administrations, and in political parties.X
6Beeing able to follow, interpret, and implement international tax arrangements which are peculiar to public law, civil law, and tax.X
7By indicating his/her desingns through high self confudence and team work, beeing able to indicate creative ideas.X
8To be able to follow basic computer techonolology, basic computer programs and innovations in the field of finance in accordance with the principles of life long learning and to be able to utilize information systems interdisciplinary.X
9Using effectively turkish some body who is advanced in written and verbal communication, to be able to explain truely and originally yourself and to be able to have capacity to make the prejudice empathy.X
10To be able to have the Professional knowledge of foreign languages and follow thenew international studies in this area.X
11To be able to be aware of professional and scientific ethical values relation to fiscal disciplineand show the required sensitivity for sustaining these.X
12To be able to learn about mechanisms of internation among finance with financial and real sectors and utilize their informations in theanalysis of this process.X
13To be able to transfer the theoretical knowledge in that the effectiveness of tax systems which is a dynamic structureto be able to increase and the economical productivity to be able to ensure.X