Information Package / Course Catalogue
| Course Code | : ML463 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
This course aims to teach the tax obligations, tax planning processes, and tax practices of businesses. It enables students to analyze the effects of income tax, corporate tax, value-added tax, and other fiscal obligations on business activities. The impact of tax legislation on business decisions is examined, while issues such as tax compliance and tax risk management are also discussed. In addition, the implications of national and international taxation practices for businesses are evaluated.
The course begins with the fundamental concepts of taxation and its importance for businesses. Income tax, corporate tax, value-added tax, and withholding tax practices are examined in detail. Tax planning, tax compliance, and tax audit processes in businesses are discussed. Tax incentives, tax advantages, and the management of business tax burdens are evaluated. Furthermore, international taxation practices and the effects of double taxation agreements on businesses are analyzed.
| 1. | Explains the tax obligations of businesses and the fundamental principles of the tax system. |
| 2. | Analyzes income tax, corporate tax, and VAT practices. |
| 3. | Evaluates tax base determination and tax filing procedures. |
| 4. | Interprets tax planning and tax risk management practices. |
| 5. | Compares national and international taxation practices from a business perspective. |
| 1. | James, S. & Nobes, C. The Economics of Taxation: Principles, Policy and Practice. Fiscal Publications. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Presentation | 1 | %10 |
| Assignment | 1 | %10 |
| Midterm Examination | 1 | %20 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 10 | 1 | 11 |
| TOTAL WORKLOAD (hours) | 120 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 |
OÇ-2 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 |
OÇ-3 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | 4 | 5 |
OÇ-4 | 5 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 |
OÇ-5 | 5 | 5 | 4 | 4 | 5 | 4 | 5 | 4 | 5 | 4 |