COURSE SYLLABUS

TAX INSPECTION

1	Course Title:	TAX INSPECTION
2	Course Code:	IMD5325
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. ADNAN GERÇEK
16	Course Lecturers:	Prof.Dr. Adnan Gerçek
17	Contactinformation of the Course Coordinator:	e-mail: agercek@uludag.edu.tr iş tel: 0224 294 10 72
18	Website:
19	Objective of the Course:	To gain of knowledge and skills about tax auditing, to equip with the ability of interpret of tax audit problems, provide to power of reason about application of different issues of tax auditing
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to evaluate of concept of tax auditing and power of audit authorities;
2	To be able to explain of qualifications and properties of inspect, revision and tax investigation;
3	To be able to analyze of the stages and consequences of tax investigation;
4	To be able to interpret of auxiliary elements of tax investigation;
5	Determination of taxpayers which to be audited and to be able to analyze of MERAK System;
6	To be able to interpret the place of chartered accountants and auditors in tax auditing;
7	To be able to make conclusions about tax risk management in business;

22	Course Content:

Week	Theoretical	Practical
1	The concept, scope of audit law and the place in general law system. Legal basis and functions of audit law
2	Tax audit authorities in Turkey and its functions and powers: Tax Control Board, Public Oversight Board
3	Classifications of tax audit; survey, revision of tax return and analyze of extensive and intensive tax audit
4	The concept, quality and purpose of tax investigation; to be compiled with the principles of tax investigation, reciprocal duties and tasks
5	Stage of tax investigation; planning, preparation, begining, maintance and conclude of investigation
6	Imposition procedures and legal basis which made as a result of tax investigation
7	Examination of concepts which proof, evidence and presumption in tax investigation
8	Elements of which help to tax investigation; search, prospecting, continually release information and data warehouse
9	Determination of taxpayers who be audited and examination of MERAK System
10	Computer-based tax auditing and use of e-government applications
11	Place and importance of chartered accountants and independent auditors in the tax auditing
12	Fraud auditing and proactive approaches regarding fraud uncovered
13	Tax risk, tax risk management and its place and importance in tax auditing
14	Tax cube and its place and importance in tax auditing

23	Textbooks, References and/or Other Materials:	1. Nezih Şeker, Hukuksal Yapısıyla Vergi İncelemesi, İstanbul: Beta Yayınları, 1994. 2. Selim Şen, Hatalı ve Hileli İşlemlerin Tespiti için Denetim Teknikleri, Ankara: Yaklaşım Yayınları, 2003. 3. Mevlüt Özer, Denetim I ve II, Ankara: Özkan Matbaası, 2007. 4. Fazıl Tekin – Ali Çelikkaya, Vergi Denetimi, 2. Baskı, Ankara: Seçkin Yayınları, 2011. 5. İbrahim Atilla Acar – Mehmet Emin Merter, “Türkiye’de 1990 Sonrası Vergi Denetimi ve Vergi Denetiminde Etkinlik Sorunu”, Maliye Dergisi, 2005.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High