Information Package / Course Catalogue
| Course Code | : ML408 |
| Course Type | : Required |
| 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 assess and discuss tax planning methods and techniques minimizing tax burden of tax players with sudents having graduate level knowledge in these field.
It is to reveal the micro and macro effects of tax planning by explaining the state's interventions in the economy through tax policies in the context of cause-effect relationship.
| 1. | o be able to understand tax planning concepts and its basic features and to establish relationship between related concepts in these fields |
| 2. | To be able to comment the effects of taxes on the decisions of saving and investment enterprises |
| 3. | To be able to use the tools of tax planning analiticially |
| 4. | To be able to assess the relation between the kinds and means of tax planning detaily |
| 5. | To be able to explain tax planning process in small and medium enterprises |
| 6. | o be able to analyze comparatively tax planning in Turkey |
| 1. | M. Emin Akyol, Yeni Teşvik Sistemi ve Yatırımlara Sağlanan Destek Unsurları, 2010. |
| 2. | James Mirrless, Welfare, Incentives and Taxation, 2006. |
| 3. | Mark A. Scholes, Merle M. Wolfson Erickson and Edward L. Maydew, Taxes and Business Strategy: A Planning Approach, 2004. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 3 | 3 | 84 |
| Assignment | 2 | 2 | 2 | 8 |
| Midterm Examination | 1 | 14 | 1 | 15 |
| Final Examination | 1 | 18 | 1 | 19 |
| TOTAL WORKLOAD (hours) | 126 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-2 | 3 | 3 | 3 | 5 | 3 | 3 | 3 | 3 | 3 | 5 |
OÇ-3 | 2 | 3 | 2 | 2 | 5 | 5 | 5 | 3 | 3 | 3 |
OÇ-4 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 4 |
OÇ-5 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 4 |
OÇ-6 | 5 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 3 | 3 |