GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

TAX PLANNING IN BUSINESS ENTERPRISES/4330063

Course Title:	TAX PLANNING IN BUSINESS ENTERPRISES
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Assoc. Prof. Osman Fatih SARAÇOĞLU

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/fatihsaracoglu

-- EMAIL(S) OF LECTURER(S)

http://fatihsaracoglu.com/tvs.html

-- LEARNING OUTCOMES OF THE COURSE UNIT

The tax planning can be defined and be analyzed in detail.
Located in tax planning tools can be examined the tax laws 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	General description of the scope of the course
2. Week	The nature of tax planning, scope and objectives
3. Week	Concepts similar to tax planning
4. Week	Means of tax planning, positive and negative aspects
5. Week	Implementation of depreciation as a tax planning tool
6. Week	Examination of expenses and allowances as tax planning tool I
7. Week	Examination of expenses and allowances as tax planning tool II
8. Week	Midterm exam
9. Week	Examination of reduced corporate tax practice as a tax planning method
10. Week	Examinationn of speed, mergers, divisions and exchanges of shares in terms of tax planning
11. Week	Transfer pricing and tax planning
12. Week	Tax competition and tax planning
13. Week	Tax planning and income - corporate income tax rates
14. Week	Examination of the free zone in terms of tax planning
15. Week	Obstacles 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 Yööntemleri, Yaklaşım Yayınları, Ankara 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	4	60
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:			200
TOTAL WORKLOAD / 25:			8
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1			X
2				X
3				X
4			X
5				X
6		X
7			X
8		X
9				X
10		X
11		X
12		X
13			X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR