COURSE SYLLABUS

TAX AUDIT LAW

1	Course Title:	TAX AUDIT LAW
2	Course Code:	MLY4407
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	7
7	ECTS Credits Allocated:	5
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:	Dr. Ögr. Üyesi FERİDE BAKAR TÜREGÜN
16	Course Lecturers:	Prof. Dr. Adnan GERÇEK
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Görükle Kampüsü, Nilüfer/Bursa E Posta: feridebakar@uludag.edu.tr Tel: 0224 294 0738
18	Website:
19	Objective of the Course:	To gain knowledge about the structure of tax audit law, general information about tax audit and authorized institutions, to gain ability to analyze the process and results of tax audit, to interpret developments in tax audit comparatively with other countries.
20	Contribution of the Course to Professional Development	It has a contribution towards forming a basis for the development of students' professional skills related to tax audit.

Learning Outcomes:

1	To be able to explain the structure of tax audit law, concept of tax audit, its history, types, techniques and methods;
2	To be able to classify tax audit and analyze its stages;
3	To be able to explain the structure of the institutions authorized to tax audit;
4	To be able to interpret the purpose, process and results of tax examination;
5	To be able to analyze the types of assessments and fines imposed as a result of tax audit;
6	To be able to clarify taxpayer rights in tax audit.;

22	Course Content:

Week	Theoretical	Practical
1	Structure of Tax Audit Law, The Concept of Audit and its history, types, techniques and methods.
2	Sources of Tax Audit Law, Audit Standards and Audit in Public Administration.
3	Definition of tax audit, its aims, legal basis, functions and features, principles that dominate tax audit.
4	The historical development of auditing in Turkey and the structure of authorized institutions.
5	Preliminary determination in tax audit: Information collection, Continuous information delivery, Data Warehouse, Determination of taxpayers to be audited.
6	Classification of Tax Audit: Inspection and Widespread and intensive tax audit.
7	Classification of Tax Audit: Tax examination, its purpose and principles to be followed in tax examination.
8	Stages of tax examination: planning, initiation, continuation, minutes and reports.
9	The concepts of proof, evidence and presumption in search and tax examination.
10	Finalization of tax examination and revision.
11	Finalization of tax examination, types of assessment and penalties to be imposed
12	Computer Aided Tax Audit and E-Government Applications in Audit
13	Tax audit practices in some countries: USA, UK and other countries.
14	Taxpayer rights in tax audit, remedies.

23	Textbooks, References and/or Other Materials:	1. Mehmet YÜCE, İsmail Hakkı YÜCELEN, Vergi Denetim Hukuku, Bursa: Ekin Yayınevi, 2021. 2. Fazıl TEKİN, Ali ÇELİKKAYA, Vergi Denetimi, 7.Baskı, Seçkin Yayıncılık, Ankara, 2016. 3- Ümit Süleyman ÜSTÜN, Nasıl Bir Vergi Denetimi?, 1.Baskı, Beta Basım Yayın Dağıtım, Ankara, 2013. 3- İbrahim ORGAN, Vergi Denetimi ve Türkiye Uygulaması, 1.Baskı, Gazi Kitabevi, Ankara, 2008. 4. Nezih ŞEKER Hukuksal Yapısıyla Vergi İncelemesi, İstanbul: Beta Yayınları, 1994. 5. Selim ŞEN, Hatalı ve Hileli İşlemlerin Tespiti için Denetim Teknikleri, Ankara: Yaklaşım Yayınları, 2003. 6. Mevlüt ÖZER, Denetim I ve II, Ankara: Özkan Matbaası, 2007. 7. 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	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and ecaluation are made with multiple choice test questions, right-wrong questions, completion questions, short-answer written questions and small calculation questions.
Information	This course is evaluated with a relative 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