Information Package / Course Catalogue
| Course Code | : MLY313 |
| 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 |
Taking into consideration the provisions of existing tax laws in Turkey, these provisions of the tax laws are accepted as the standard and it is aimed to show whether the taxpayers are acting in compliance with these provisions and these standards and to ensure that the tax revenues are transferred to the treasury in the fastest, healthiest and most errorless manner.
Tax audit, definition, purpose, types, techniques
| 1. | Acquires knowledge and skills regarding tax auditing. |
| 2. | Gains the ability to interpret problems related to tax audits. |
| 3. | Has general information about the tax audit process. |
| 4. | Knows, compares and analyzes the methods and techniques of tax auditing. |
| 5. | Knows the rights and obligations of the taxpayer in the tax investigation. |
| 1. | Fazıl Tekin, Ali Çelikkaya; Tax Auit, Seçkin Publishing, 2022. |
| 2. | Mehmet Yüce, İsmail Hakkı Yücelen; Tax Audit Law; Ekin Publishing, 2021. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 3 | 3 | 84 |
| Midterm Examination | 1 | 12 | 1 | 13 |
| Final Examination | 1 | 24 | 1 | 25 |
| TOTAL WORKLOAD (hours) | 122 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 3 | 5 |
OÇ-2 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 3 | 5 |
OÇ-3 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 4 |
OÇ-4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 4 | 5 |
OÇ-5 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 3 | 4 |