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. Mehmet Yüce
16	Course Lecturers:	Yok
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü Nilüfer/BURSA myuce@uludag.edu.tr. 0224 294 10 91
18	Website:
19	Objective of the Course:	It is aimed to learn the audit process and effectiveness of the applications carried out in the taxation process.
20	Contribution of the Course to Professional Development	It is aimed to specialize in the audit procedures for the realization of the taxation process.

Learning Outcomes:

1	Learning the internal and external audit standards in the taxation process;
2	Resolving the problems encountered in the audit process in taxation;
3	Learning the tax audit stages;
4	Understanding the theory of duty and authority in tax auditing;
5	Official procedure used in tax audit and e-transformation;

22	Course Content:

Week	Theoretical	Practical
1	Definition, Development and Types of Audit; Audit Techniques and Methods
2	Tax Audit Definition, Purpose and Effects
3	Features of Tax Audit and Tax Control Principles
4	Sworn-in Certified Public Accountant and Tax Audit Relationship; Interpretation in Tax Audit
5	The Principle of Freedom of Evidence in Tax Audit I: Its Development, Classification and Exceptions
6	The Principle of Freedom of Evidence in Tax Audit II: Ways to Collect Evidence
7	Audit in Tax Audit
8	Common and Intensive Audit in Tax Audit
9	Examination in Tax Audit I: Scope, Purpose, Functions and Differences from Other Audit Methods
10	Tax Inspection Examination II: Types of Tax Inspection and Application Ways Against Its Results
11	Tax Audit Examination III: Tax Review Process and Techniques
12	Search and Investigation in Tax Audit
13	The Importance of the Independent Auditing Firm in terms of Tax Audit
14	Examination of Institutions in Charge of Tax Audit

23	Textbooks, References and/or Other Materials:	1. Doğan Şenyüz-Mehmet Yüce-Adnan Gerçek, Türk Vergi Sistemi, Bursa: Ekin Yayınevi, 2021. 2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gözden Geçirilmiş 14.Baskı, Ankara: Gazi Kitabevi, 2019. 3. Şükrü Kızılot-Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, GÜncellenmiş 5.Baskı, Ankara: Gazi Kitabevi, 2013. 4. Selahattin Tuncer, Vergi Hukuku ve Uygulaması, Ankara: Yaklaşım Yayınları, 2003. 5. Nihat Edizdoğan – Ali Çelikkaya, Vergilerin Ekonomik Analizi, Bursa: Dora Yayınları, 2010. 6. Mehmet Yüce, Vergi Dava Rehberi, 2.Baskı, Ekin Basım Yayın Dağıtım, Bursa, 2017. 7. Mehmet Yüce, Vergi Yargılama Hukuku, Güncelleştirilmiş 7.Baskı, Ekin Basım Yayın Dağıtım, Bursa, 2019. 8. Tahir Erdem, Vergi Hukukunda Uyuşmazlıkların İdari Aşamada Çözümü ve Alternatif Çözüm Yolları, Seçkin Yayıncılık, 2012. 9. Ali Çelikkaya, Vergi Denetimi, Bursa: Dora Yayınları, 2018.
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	Measurement and evaluation are done in the form of a written exam.
Information	This course is evaluated with an absolute evaluation system.

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