Information Package / Course Catalogue
Tax Planning
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
Objectives of the Course

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.

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
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
Recommended or Required Reading
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.
Weekly Detailed Course Contents
Week 1 - Theoretical
Firms, taxation and reactions against taxation
Week 2 - Theoretical
The effects of taxes on the decisions of saving and investment
Week 3 - Theoretical
Definition, extent and terminology of tax planning
Week 4 - Theoretical
Tax planning in global process
Week 5 - Theoretical
The tools and methods of tax planning
Week 6 - Theoretical
Tax planning towards investments
Week 7 - Theoretical
Tax planning towards exports
Week 8 - Theoretical
Tax planning case in Turkey
Week 9 - Theoretical
Tax planning case in Turkey
Week 10 - Theoretical
Tax planning tools in personel income tax
Week 11 - Theoretical
Tax planning tools in corporate tax
Week 12 - Theoretical
Tax planning in expenditures taxes
Week 13 - Theoretical
Tax planning in small and medium enterprises
Week 14 - Theoretical
The implementation of tax planning in EU
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment2228
Midterm Examination114115
Final Examination118119
TOTAL WORKLOAD (hours)126
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
OÇ-1
3
4
3
2
3
3
3
2
3
OÇ-2
3
2
3
2
3
2
2
3
2
OÇ-3
2
3
2
3
2
3
2
3
2
OÇ-4
3
2
3
4
2
3
2
3
2
OÇ-5
2
3
2
3
2
3
2
3
2
OÇ-6
3
2
3
2
3
2
3
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026