Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Practices and Accounting of Tax

Course Code	: MLY407
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

Objectives of the Course

The aim of this course is to teach the fundamental principles of tax applications and accounting systems. It aims to provide students with knowledge about tax legislation, types of taxes, tax declaration, and the relationship between tax applications and accounting procedures. Additionally, the course seeks to develop a comprehensive understanding of Türkiye's tax system, accounting standards, and financial reporting processes.

Course Content

This course covers the fundamental principles of tax applications and accounting systems. It explains the types of taxes, the preparation of tax declarations, tax audits, and the relationship between tax applications and accounting procedures. Additionally, the course examines Turkey’s tax legislation, accounting standards, financial reporting processes, and taxation methods in detail. The course aims to help students understand the impact of tax and accounting practices on economic and financial analyses.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the basic concepts of the tax system and taxation principles.
2.	The student will gain knowledge about preparing tax declarations, tax reductions, and tax applications.
3.	The student will be able to analyze Türkiye's tax legislation and accounting standards.
4.	The student will understand the basic principles of accounting systems and financial reporting.
5.	The student will be able to explain the relationship between tax accounting and general accounting.

Recommended or Required Reading

1.	Instructor's own notes
2.	Boadway, R. W., & Bruce, N. (2011). Taxation and the Economy: Principles, Policy, and Practice. MIT Press.

Weekly Detailed Course Contents

Week 1 - Theoretical

Tax System and Basic Concepts; Definition of the tax system, types of taxes, and the importance of tax policies.

Week 2 - Theoretical

Taxation Principles; Fundamentals of taxation, principles of fairness, equality, and tax theories.

Week 3 - Theoretical

Tax Declaration and Applications; Preparation of tax declarations, types of declarations, and tax applications.

Week 4 - Theoretical

Tax Reductions and Exemptions; Tax reductions, tax incentives, and the application principles of tax exemptions.

Week 5 - Theoretical

Taxation under the Income and Corporate Tax Law; Tax applications under the Income Tax Law (GVK) and the Corporate Tax Law (KVK).

Week 6 - Theoretical

Value Added Tax (VAT) and Applications; Definition of VAT, calculation methods, VAT declarations, and applications

Week 7 - Theoretical

Special Consumption Tax (SCT) and Other Taxes; SCT, stamp tax, duties, and other special consumption taxes applications.

Week 8 - Theoretical

Customs Duties and International Tax Applications; Customs duties, taxation of foreign trade, and international taxation methods.

Week 9 - Theoretical

Tax Auditing and Applications; Tax auditing, tax penalties, and the process of tax inspections.

Week 10 - Theoretical

Accounting Basics; Accounting concepts, chart of accounts, financial reporting, and accounting principles.

Week 11 - Theoretical

Financial Statements and Reporting; Income statements, balance sheets, cash flow statements, and financial reporting.

Week 12 - Theoretical

Tax Accounting and Applications; Tax accounting, tax calculations, and the impact of tax regulations on accounting.

Week 13 - Theoretical

Taxation and Accounting Relationship; The impact of tax legislation on accounting practices and accounting standards.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, and discussions on tax applications.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	1	70	1	71
Midterm Examination	1	25	1	26
Final Examination	1	25	1	26
TOTAL WORKLOAD (hours)				123

Contribution of Learning Outcomes to Programme Outcomes

	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	5	5	4	5	5	4	3
OÇ-2	4	5	5	4	5	5	3	5	5	4
OÇ-3	4	4	5	4	4	3	4	4	4	4
OÇ-4	4	4	4	4	4	4	3	3	3	4
OÇ-5	5	5	5	4	5	5	4	5	5	4