COURSE SYLLABUS

TAX APPLICATIONS

1	Course Title:	TAX APPLICATIONS
2	Course Code:	MAL4404
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	8
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:	Prof. Dr. Mehmet Yüce
16	Course Lecturers:	Prof.Dr. Mehmet YÜCE
17	Contactinformation of the Course Coordinator:	Uludağ Üniversitesi İİBF Maliye Bölümü mpyuce@yahoo.com 0224 294 10 12
18	Website:
19	Objective of the Course:	To analyze of issue and problem which frequently encountered in tax justice and Turkish Tax System; gain the ability to solve them in accordance with tax law
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to analyze of practice and issues about taxation process;
2	To be able to assess of process and practice which taxpayers encountered during the taxation;
3	To be able to propose of solution to problems about tax penalties, tax justice and forced tax payment;
4	To be able to prepare of annual tax return about income and corporate tax and adapt to precedent;
5	To be able to review of featured situation about Value Added Tax and Special Consumption Tax;
6	To be able to make a suggestion about status of variety taxes for person and companies;

22	Course Content:

Week	Theoretical	Practical
1	Explanation, regulation and case law about phases the process of taxation ( imposition, rescript, assessment and collection)
2	Explanation, regulation and case law about tax law pre-process (survey, tax investigation and search)
3	The period-end closing procedures: Explanation applications and case law at relating to the application of valuation and amortization
4	Process of tax law, calculation of default interest and default increment
5	Explanation, regulation and case law about calculation and to fine of tax penalties
6	Explanation, regulation and case law about dispute resolution of tax
7	Explanation, regulation and case law about methods of forced collection of taxes (MIDTERM EXAM)
8	Explanation, regulation and case law about detection of income based on annual return of Income Tax
9	Explanation and practice of annual tax return about tax calculation
10	Explanation and regulation about detection of income based on annual return of Corporate Tax
11	Specialty issues about the Value Added Tax: Practice of export exception in VAT, rebate process in VAT
12	Introduction and using of the e-declaration system
13	Explanation, regulation and case law about specialty issues of Private Consumption Tax and others tax
14	Evaluate the situation of persons and companies to opposite of taxes

23	Textbooks, References and/or Other Materials:	1. Selahattin Tuncer, Vergi Hukuku ve Uygulaması, Ankara: Yaklaşım Yayınları, 2006 2. Yusuf Karakoç, Vergi Hukuku Uygulamaları, Ankara: Seçkin Yayınları, 2007 3. Şükrü Kızılot, Vergi Uyuşmazlıkları İle İlgili Danıştay Kararları ve Muktezalar, Ankara: Yaklaşım Yayınları, 2010 4. HUD, Beyanname Düzenleme Rehberi, Ankara, 2014 5. GKD, Gelir ve Kurumlar Vergisi Rehberi, Ankara, 2014
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
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